Ramon L. v. Arizona Department of Revenue

OPINION

WEISBERG, Judge.

¶ 1 Plaintiffs-Appellants (the taxpayers) are five married couples who resided in Arizona and received wage income from fulltime employment in Nogales, Sonora, Mexico, in tax years 1993 and 1994. The taxpayers’ employer, a maquiladora,1 withheld Mexican income taxes from their wages and remitted the taxes to the Mexican government on the taxpayers’ behalf. The taxpayers reported their Mexican wage income on their Arizona individual income tax returns for 1993 and 1994 and claimed credits under Arizona Revised Statutes (A.R.S.) section 43-1071(A)(Supp.2000)2 for the…