ARS § 43-1133

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.