Statutes, codes, and regulations
Arizona Revised Statutes
Title 43 - TAXATION OF INCOMEChapter 9 - GENERAL ACCOUNTING PROVISIONS
Article 4 - ALLOCATION OF INCOME AND DEDUCTIONS BY THE DEPARTMENT
Section 43-943 - Allocation in the case of husband and wife

Ariz. Rev. Stat. § 43-943

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Current through L. 2024, ch. 259
Section 43-943 - Allocation in the case of husband and wife

If husband and wife file separate returns, the department may distribute, apportion or allocate gross income between the spouses, if it is determined that such distribution, apportionment or allocation is necessary in order to reflect the proper income of the spouses.

A.R.S. § 43-943