Thursday, January 29, 2015

Legal Definition of a Arizona Resident

Received an email asking what is considered a Legal Resident in AZ.

 Here is law and definition.


APPLICABLE LAW: Arizona Revised Statutes (A.R.S.) § 43-102

. A.R.S. § 43-104 defines the terms "resident" and "nonresident" for income tax purposes. The term "resident" includes:

 (a) Every individual who is in Arizona for other than a temporary or transitory purpose.

 (b) Every individual domiciled in Arizona who is outside Arizona for a temporary or transitory purpose. Any individual who is a resident of Arizona continues to be a resident even though temporarily absent from Arizona.

(c) Every individual who spends, in the aggregate, more than nine months of the taxable year within Arizona is presumed to be a resident.

The term "nonresident" means every individual other than a resident. 
______________________________________________________________
Residents Have

 Az license Plates

 Az Drivers License