43-1125. Domestic international sales corporation A domestic international sales corporation, commonly referred to as ' disc' , as defined in section 992 of the internal revenue code shall be taxed pursuant to the provisions of this chapter without regard to the provisions of sections 991 through 996 of the internal revenue code.
Arizona Legal Code
§ 43.1125
Source: https://www.azleg.gov/ars/43/01125.htm· Version 2026