Terms Used In Arizona Laws > Title 43 > Chapter 10 > Article 6 - Nonresidents

• Foreign country: means any jurisdiction other than one embraced within the United States. See Arizona Laws 43-104
• including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
• Individual: means a natural person. See Arizona Laws 43-104
• Net income: means taxable income. See Arizona Laws 43-1001
• Nonresident: means every individual other than a resident. See Arizona Laws 43-104
• Property: includes both real and personal property. See Arizona Laws 1-215
• Resident: includes :

  (a) Every individual who is in this state for other than a temporary or transitory purpose. See Arizona Laws 43-104

• Tax: means the taxes imposed under this title. See Arizona Laws 43-104
• Taxable year: means :

  (a) The calendar year or the fiscal year, ending during such calendar year, on the basis of which the taxable income is computed under this title. See Arizona Laws 43-104

• Taxpayer: means any person who is subject to a tax imposed by this chapter. See Arizona Laws 43-1001
• United States: when used in a geographical sense, includes the states, the District of Columbia and the possessions of the United States. See Arizona Laws 43-104