Ariz. Rev. Stat. § 43-1134
Current through L. 2024, ch. 259
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.
A.R.S. § 43-1134