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Arizona Revised Statutes Title 43. Taxation of Income § 43-1095. Apportionment of deductions

Current as of January 01, 2025 | Updated by Findlaw Staff

In computing Arizona taxable income a nonresident taxpayer, the standard deduction allowed in § 43-1041 and the itemized deductions allowed in § 43-1042 shall be allowed in the percentage that the taxpayer's Arizona gross income is of the federal adjusted gross income.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 43. Taxation of Income § 43-1095. Apportionment of deductions - last updated January 01, 2025 | https://codes.findlaw.com/az/title-43-taxation-of-income/az-rev-st-sect-43-1095/

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