2005 Arizona Revised Statutes - Revised Statutes §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.
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