reglab/housing_qa huggingface dataset:
AZ Rev Stat § 43-1094 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1094 - Adjusted gross income of a nonresident

43-1094.  Adjusted gross income of a nonresident A. In computing Arizona adjusted gross income,  a nonresident individual should make such adjustments as are included in sections 43-1021 and 43-1022 which apply to income included in his Arizona gross income except as provided in subsection B of this section. B. For a nonresident individual the exemption allowed by section 43-1022,  paragraph 1 shall be allowed in an amount equal to that percentage of the exemptions set forth in section 43-1023 which his Arizona gross income is of his federal adjusted gross income.
AZ Rev Stat § 43-1095 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1095 - Apportionment of deductions

43-1095.  Apportionment of deductions In computing Arizona taxable income a nonresident taxpayer,  the standard deduction allowed in section 43-1041 and the itemized deductions allowed in section 43-1042 shall be allowed in the percentage that the taxpayer's Arizona gross income is of the federal adjusted gross income.
AZ Rev Stat § 43-1097 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1097 - Change of residency status

43-1097.  Change of residency status A. During the tax year in which a taxpayer changes from a resident to a nonresident,  Arizona taxable income shall include all of the following: 1. All income and deductions realized or recognized,  or both,  depending on the taxpayer's method of accounting,  during the period the individual was a resident,  and any income accrued by a cash basis taxpayer prior to the time the taxpayer became a nonresident of this state. 2. All income and deductions earned in Arizona or derived from Arizona sources after the time the taxpayer became a nonresident of this state. B. During the tax year in which a taxpayer changes from a nonresident to a resident,  Arizona taxable income shall include all of the following: 1. All income and deductions realized or recognized,  or both,  depending on the taxpayer's method of accounting,  during the period the individual was a resident,  except any income accrued by a cash basis taxpayer prior to the time the taxpayer became a resident of this state. 2. All income and deductions earned in Arizona or derived from Arizona sources prior to the time the taxpayer became a resident of this state. C. Income received while a nonresident from the wages or salary received by an employee who is in this state on a temporary basis for the purpose of performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130 is not considered income derived from sources within this state.
AZ Rev Stat § 43-1098 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1098 - Apportionment of exemptions

43-1098.  Apportionment of exemptions A. Any resident taxpayer,  other than an active member of the armed forces of the United States or any other auxiliary branch,  who commences or terminates residency in this state during any one taxable year shall prorate the exemptions provided in section 43-1023 for blind persons and for persons sixty-five years of age or older on the basis of the proportion that the taxpayer's total Arizona gross income bears to federal adjusted gross income.  B. The percentage of the exemption allowed is computed by dividing the taxpayer's Arizona gross income by the federal adjusted gross income.
AZ Rev Stat § 43-1099 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1099 - Applicability of article

43-1099.  Applicability of article This article applies only to residents of states which do not have a current reciprocal income tax exemption agreement with this state pursuant to section 42-1005,  subsection B.
AZ Rev Stat § 43-1751 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1751 - Nonresidents

43-1751.  Nonresidents 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.
AZ Rev Stat § 43-1101 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1101 - Definitions

43-1101.  Definitions In this chapter,  unless the context otherwise requires: 1. " Arizona gross income"  of a corporation means its federal taxable income for the taxable year. 2. " Arizona taxable income"  of a corporation means its Arizona gross income adjusted by the modifications specified in article 3 of this chapter. 3. " Domestic corporation"  means a corporation created or organized in the United States or under the laws of the United States or of any state of the United States or the District of Columbia. 4. " Federal taxable income"  means the taxable income of a corporation computed pursuant to the internal revenue code. 5. " Foreign corporation"  means any of the following: (a) A corporation which is not a domestic corporation. (b) A domestic corporation with less than twenty per cent of its property,  payroll and sales in the United States for the three year period ending with the close of the taxable year of the corporation preceding the current taxable year,  or for such part of that period as the corporation has been in existence. (c) A domestic corporation that has derived eighty per cent or more of its federal gross income for the three year period immediately preceding the close of the taxable year,  or for such part of that period as the corporation has been in existence,  from sources in the Commonwealth of Puerto Rico or any other possession of the United States except the Virgin Islands if sixty per cent,  for taxable years beginning in calendar year 1984,  or sixty-five per cent,  for taxable years beginning after calendar year 1984,  or more of the domestic corporation's federal gross income for that period,  or part of that period as the corporation has been in existence,  was derived from the active conduct of a trade or business in the Commonwealth of Puerto Rico or any other possession of the United States except the Virgin Islands. 6. " Net income"  means Arizona taxable income. 7. " Person"  and " taxpayer"  means a corporation.
AZ Rev Stat § 43-1111 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1111 - Tax rates for corporations

43-1111.  Tax rates for corporations There shall be levied,  collected and paid for each taxable year upon the entire Arizona taxable income of every corporation,  unless exempt under section 43-1126 or 43-1201 or as otherwise provided in this title or by law,  taxes in an amount of the greater of fifty dollars or: 1. For taxable years beginning through December 31,  2013,  6.968 per cent of net income. 2. For taxable years beginning from and after December 31,  2013 through December 31,  2014,  6.5 per cent of net income. 3. For taxable years beginning from and after December 31,  2014 through December 31,  2015,  6.0 per cent of net income. 4. For taxable years beginning from and after December 31,  2015 through December 31,  2016,  5.5 per cent of net income. 5. For taxable years beginning from and after December 31,  2016,  4.9 per cent of net income.
AZ Rev Stat § 43-1131 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1131 - Definitions

43-1131.  Definitions As used in this article,  unless the context otherwise requires: 1. " Business income"  means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition,  management and disposition of the property constitute integral parts of the taxpayer's regular trade or business operations. 2. " Commercial domicile"  means the principal place from which the trade or business of the taxpayer is directed or managed. 3. " Compensation"  means wages,  salaries,  commissions and any other form of remuneration paid to employees for personal services. 4. " Nonbusiness income"  means all income other than business income. 5. " Sales"  means all gross receipts of the taxpayer not allocated under this article. 6. " State"  means any state of the United States,  the District of Columbia,  the Commonwealth of Puerto Rico,  any territory or possession of the United States and any foreign country or political subdivision thereof. 7. " Taxpayer"  means any person subject to the tax imposed by this title.
AZ Rev Stat § 43-1132 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1132 - Taxpayers liable; exceptions to allocation and apportionment; examination of evidence of income and expenses

43-1132.  Taxpayers liable;  exceptions to allocation and apportionment;  examination of evidence of income and expenses A. Any taxpayer having income from business activity which is taxable both within and without this state shall allocate and apportion net income as provided in this article,  but net income of a foreign corporation which is not itself subject to the tax imposed by this title shall not be allocated or apportioned to this state. B. For the purposes of computing Arizona taxable income under this title,  expenses which are attributable to income of a foreign corporation which is not itself subject to the tax imposed by this title shall not be allocated or apportioned to this state. C. In the case of an audit performed on a taxpayer by the department,  the department may examine any books,  papers,  records or memoranda of the taxpayer relating to income and expenses of the taxpayer both within and without the United States. The information provided by the taxpayer is subject to title 42,  chapter 2,  article 1. D. Subsections A and B of this section do not apply to a taxpayer that has elected to file a consolidated return pursuant to section 43-947. An Arizona affiliated group,  as defined in section 43-947,  that has income from business activity that is taxable both in and outside this state shall allocate and apportion its net income as provided by this article. E. The net income of a taxpayer that would otherwise meet the requirements of 15 United States Code sections 381 through 384 but that is subject to the tax imposed by this title solely because of the presence of consignment inventory in this state shall not be allocated or apportioned to this state if all of the following conditions are met: 1. The presence of the consignment inventory is a requirement of the taxpayer's contract with its customer. 2. The consignment inventory is located on the customer's property.
AZ Rev Stat § 43-1133 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1133 - Taxability in other state

43-1133.  Taxability in other state For purposes of allocation and apportionment of income under this article,  a taxpayer is taxable in another state if either of the following applies: 1. In that state he is subject to a net income tax,  a franchise tax measured by net income,  a franchise tax for the privilege of doing business or a corporate stock tax. 2. That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether,  in fact,  the state does or does not.
AZ Rev Stat § 43-1134 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1134 - Allocation of nonbusiness income

43-1134.  Allocation of nonbusiness income Rents and royalties from real or tangible personal property,  capital gains,  interest,  dividends or patent or copyright royalties,  to the extent that they constitute nonbusiness income,  shall be allocated as provided in sections 43-1135 through 43-1138.
AZ Rev Stat § 43-1135 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1135 - Net rents and royalties

43-1135.  Net rents and royalties A. Net rents and royalties from real property located in this state are allocable to this state. B. Net rents and royalties from tangible personal property are allocable to this state either: 1. If and to the extent that the property is utilized in this state. 2. In their entirety if the taxpayer's commercial domicile is in this state and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized. C. The extent of utilization of tangible personal property in a state is determined by multiplying the rents and royalties by a fraction,  the numerator of which is the number of days of physical location of the property in the state during the rental or royalty period in the taxable year and the denominator of which is the number of days of physical location of the property everywhere during all rental or royalty periods in the taxable year. If the physical location of the property during the rental or royalty period is unknown or unascertainable by the taxpayer,  tangible personal property is utilized in the state in which the property was located at the time the rental or royalty payer obtained possession.
AZ Rev Stat § 43-1136 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1136 - Capital gains and losses

43-1136.  Capital gains and losses A. Capital gains and losses from sales of real property located in this state are allocable to this state. B. Capital gains and losses from the sales of tangible personal property are allocable to this state if either: 1. The property had a situs in this state at the time of the sale. 2. The taxpayer's commercial domicile is in this state and the taxpayer is not taxable in the state in which the property had a situs. C. Capital gains and losses from sales of intangible personal property are allocable to this state if the taxpayer's commercial domicile is in this state.
AZ Rev Stat § 43-1137 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1137 - Interest and dividends

43-1137.  Interest and dividends 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.
AZ Rev Stat § 43-1138 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1138 - Patent and copyright royalties

43-1138.  Patent and copyright royalties A. Patent and copyright royalties are allocable to this state either: 1. If and to the extent that the patent or copyright is utilized by the payer in this state. 2. If and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state. B. A patent is utilized in a state to the extent that it is employed in production,  fabrication,  manufacturing or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization,  the patent is utilized in the state in which the taxpayer's commercial domicile is located. C. A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization,  the copyright is utilized in the state in which the taxpayer's commercial domicile is located.
AZ Rev Stat § 43-1140 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1140 - Property factor

43-1140.  Property factor The property factor is a fraction,  the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax period and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax period other than real and tangible personal property used by either: 1. A foreign corporation which is not itself subject to the tax imposed by this title,  unless the corporation is subject to the tax as a member of an Arizona affiliated group,  as defined in section 43-947. 2. An insurance company that is exempt from tax under section 43-1201.
AZ Rev Stat § 43-1141 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1141 - Valuation of property

43-1141.  Valuation of property Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals.
AZ Rev Stat § 43-1142 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1142 - Average value of property

43-1142.  Average value of property The average value of property shall be determined by averaging the values at the beginning and ending of the tax period,  but the department may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.
AZ Rev Stat § 43-1143 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1143 - Payroll factor

43-1143.  Payroll factor The payroll factor is a fraction,  the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation,  and the denominator of which is the total compensation paid everywhere during the tax period other than compensation paid by either: 1. A foreign corporation which is not itself subject to the tax imposed by this title,  unless the corporation is subject to the tax as a member of an Arizona affiliated group,  as defined in section 43-947. 2. An insurance company that is exempt from tax under section 43-1201.
AZ Rev Stat § 43-1144 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1144 - Compensation paid in state

43-1144.  Compensation paid in state Compensation is paid in this state if any of the following apply: 1. The individual's service is performed entirely within this state. 2. The individual's service is performed both within and without the state,  but the service performed without the state is incidental to the individual's service within the state. 3. Some of the service is performed in the state and the base of operations or,  if there is no base of operations,  the place from which the service is directed or controlled is in the state,  or the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed,  but the individual's residence is in this state.
AZ Rev Stat § 43-1145 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1145 - Sales factor

43-1145.  Sales factor The sales factor is a fraction,  the numerator of which is the total sales of the taxpayer in this state during the tax period,  and the denominator of which is the total sales of the taxpayer everywhere during the tax period other than sales of either: 1. A foreign corporation which is not itself subject to the tax imposed by this title,  unless the corporation is subject to the tax as a member of an Arizona affiliated group,  as defined in section 43-947. 2. An insurance company that is exempt from tax under section 43-1201.
AZ Rev Stat § 43-1146 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1146 - Situs of sales of tangible personal property

43-1146.  Situs of sales of tangible personal property Sales of tangible personal property are considered to be in this state if the property is delivered or shipped to a purchaser,  other than the United States government,  within this state regardless of the F.O.B. point or other conditions of the sale.
AZ Rev Stat § 43-1148 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1148 - Apportionment by department

43-1148.  Apportionment by department A. If the allocation and apportionment provisions of this article do not fairly represent the extent of the taxpayer's business activity in this state,  the taxpayer may petition for or the department may require,  in respect to all or any part of the taxpayer's business activity,  if reasonable,  any of the following: 1. Separate accounting,  except with respect to an Arizona affiliated group,  as defined in section 43-947. 2. The exclusion of any one or more of the factors. 3. The inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state. 4. The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income,  other than disallowing a properly elected consolidated return. B. If the department,  in the exercise of its discretion,  determines that an adjustment is necessary pursuant to subsection A of this section,  it may,  in its discretion,  authorize such an adjustment for a period of not less than one taxable year.
AZ Rev Stat § 43-1149 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1149 - Interpretation

43-1149.  Interpretation This article shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.
AZ Rev Stat § 43-1150 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1150 - Short title

43-1150.  Short title This article may be cited as the uniform division of income for tax purposes act.
AZ Rev Stat § 43-1151 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1151 - Tax clearance upon cessation of corporate activities

43-1151.  Tax clearance upon cessation of corporate activities A. No decree of involuntary dissolution shall be made,  entered or filed by any court or court clerk nor shall the corporation commission file any such decree or any document by which the term of existence of any corporation shall be voluntarily reduced or terminated or any certificate of the surrender by a foreign corporation as defined in section 10-140 of its right to do business in this state unless the taxpayer obtains from the department and files with the court,  clerk or corporation commission a certificate to the effect that the department is satisfied from the available evidence that all taxes imposed by this title have been paid or are secured by bond,  deposit or otherwise. B. Within thirty days after receiving a request for a certificate,  the department shall either issue the certificate or notify the person requesting the certificate of the amount of tax that must be paid or the amount of bond,  deposit or other security that must be furnished as a condition of issuing the certificate. C. The issuance of the certificate shall not relieve the corporation or any individual from liability for any taxes,  penalties or interest imposed by this title.