43-1095. Apportionment of deductions
42 words·~1 min read·
/az/title-43/43-1095A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.