AZ form 309 taxes pd to other state

[AZ-Tax]

Am I correct that this is a NON refundable credit? No carry forward?

[Gary2]

Without checking AZ specifically, I believe you are correct because of a general principle: No state will allow you a credit for taxes paid to a second state that exceed what the first state would charge on the amount being taxed, because that would be tantamount to subsidizing the second state's higher tax rate.