Ariz. Rev. Stat. § 43-1095

Current through L. 2024, ch. 259

Section 43-1095 - Apportionment of deductions

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

A.R.S. § 43-1095

Amended by L. 2019, ch. 273,s. 28, eff. 8/27/2019.