Arizona Revised Statutes Title 43. Taxation of Income § 43-945. Allocation of exemptions for blind persons and persons over sixty-five years of age

In the case of a return made for a fractional part of the year, the exemptions allowed under § 43-1023 shall be reduced respectively to an amount that bears the same ratio to the full exemptions provided as the number of months in the period for which the return is made bears to twelve months.