Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 43. Taxation of Income |
Chapter 9. GENERAL ACCOUNTING PROVISIONS |
Article 4. Allocation of Income and Deductions by the Department |
Sec 43-943. Allocation in the case of husband and wife
Latest version.
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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.