Residents are individuals who are domiciled in Arizona even if the individual is outside Arizona for a temporary or transitory purpose. Individuals who spend more than nine months of the taxable year within Arizona are presumed to be residents.
A part-year resident is a person who moved into Arizona during the year intending to become an Arizona resident or moved out of Arizona with the intent of giving up Arizona residency.
Nonresidents are individuals whose permanent domicile is not Arizona.
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