Article

Uniform Division of Income for Tax Purposes Act

A.R.S. § 43-1131— Definitions
A.R.S. § 43-1132— Taxpayers liable; exceptions to allocation and apportionment; examination of evidence of income and expenses
A.R.S. § 43-1133— Taxability in other state
A.R.S. § 43-1134— Allocation of nonbusiness income
A.R.S. § 43-1135— Net rents and royalties
A.R.S. § 43-1136— Capital gains and losses
A.R.S. § 43-1137— Interest and dividends
A.R.S. § 43-1138— Patent and copyright royalties
A.R.S. § 43-1139— Allocation of business income
A.R.S. § 43-1140— Property factor
A.R.S. § 43-1141— Valuation of property
A.R.S. § 43-1142— Average value of property
A.R.S. § 43-1143— Payroll factor
A.R.S. § 43-1144— Compensation paid in state
A.R.S. § 43-1145— Sales factor
A.R.S. § 43-1146— Situs of sales of tangible personal property
A.R.S. § 43-1147— Situs of sales of other than tangible personal property; definitions
A.R.S. § 43-1148— Apportionment by department
A.R.S. § 43-1149— Interpretation
A.R.S. § 43-1150— Short title