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AZ SB1099

Bill

Official Source

Status

Introduced

1/21/2015

Primary Sponsor

Debbie Lesko

Click for details

Origin

Senate

Fifty-second Legislature - First Regular Session (2015)

AI Summary

  • Amends section 43-1092 of the Arizona Revised Statutes regarding nonresident income tax treatment.

  • Changes language in subsection B from "which is derived" to "that is derived" for grammatical consistency.

  • Changes language in subsection B from "taxable income of this state" to "taxable income in this state" regarding small business corporation income.

  • Applies these technical corrections to income received by nonresidents from small business corporations making elections under section 43-1126.

Legislative Description

Technical correction; taxes; intangible income

Last Action

Referred to Senate RULES Committee

1/22/2015

Full Bill Text

No bill text available