Arizona § 43-1002 Married person; application of definition

Arizona Statutes

§ 43-1002 — Married person; application of definition

Arizona § 43-1002

Title 43Arizona Revised Statutes

Ch. 10INDIVIDUALS

Art. 1Definitions

This text of Arizona § 43-1002 (Married person; application of definition) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 43-1002 (2026).

Text

The following rules shall apply to the definition of "married person" in section 43-1001:

1.An individual who is legally separated from his or her spouse under a decree of dissolution of marriage or of separate maintenance shall not be considered as married.

2.A taxpayer shall be considered as married at the close of the taxable year if his or her spouse died during the taxable year and the taxpayer would have been considered married at the date of the death of such spouse.

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The following rules shall apply to the definition of "married person" in section 43-1001:

1. An individual who is legally separated from his or her spouse under a decree of dissolution of marriage or of separate maintenance shall not be considered as married.

2. A taxpayer shall be considered as married at the close of the taxable year if his or her spouse died during the taxable year and the taxpayer would have been considered married at the date of the death of such spouse.