Notwithstanding any other law, chapter 10, article 6 of this title applies in the case of nonresidents such that Arizona small business gross income includes only that portion of federal adjusted gross income that represents income from sources within this state. All other provisions of chapter 10, article 6 of this title apply to the extent the provisions directly relate to Arizona small business gross income.
A.R.S. § 43-1751
Nonresidents
Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.