Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state unless the interest or dividend constitutes business income.
A.R.S. § 43-1137
Interest and dividends
Applied in 1 court decision — leading case Walgreen Arizona Drug Co. v. Arizona Department of Revenue (2004)
Most recently applied in Walgreen Arizona Drug Co. v. Arizona Department of Revenue (September 2004)
Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.