43-562. Husband and wife, liability for tax
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/az/title-43/43-562A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The spouse who controls the disposition of or who receives or spends community income as well as the spouse who is taxable on such income is liable for the payment of the taxes imposed by this title on such income. If a joint return is filed, the liability for the tax on the aggregate income is joint and several.