Ariz. Rev. Stat. » Title 43
Arizona Revised Statutes

Ariz. Rev. Stat. § 43-1091 (2026)

Gross income of a nonresident

✓ current as of May 2026
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A. In the case of nonresidents, Arizona gross income includes only that portion of federal adjusted gross income which represents income from sources within this state.

B. Income of a nonresident from the wages or salary received by the nonresident 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 from sources within this state.

 

Notes of Decisions
Cited in 1 case, 2002–2002 · leading case: S. Pac. Transp. Co. v. State, 44 P.3d 1006 (Ariz. Ct. App. 2002).
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S. Pac. Transp. Co. v. State, 44 P.3d 1006 (Ariz. Ct. App. 2002). · cites it 2× “As Southern Pacific points out, Arizona has specifically provided for apportionment of other taxes that might reach gross receipts or income generated in interstate commerce.”
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