Arizona Statutes
§ 43-562 — Husband and wife, liability for tax
Arizona § 43-562
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 5PAYMENT AND COLLECTION OF TAX
Art. 5Collections
This text of Arizona § 43-562 (Husband and wife, liability for tax) 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. § 43-562 (2026).
Text
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.
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Nearby Sections
15
§ 43-1001
Definitions§ 43-101
Title§ 43-1011
Taxes and tax rates§ 43-1011; Version 2
Taxes and tax rates§ 43-1012
Optional tax table§ 43-102
Declaration of intent§ 43-1021
Addition to Arizona gross incomeCite This Page — Counsel Stack
Bluebook (online)
Arizona § 43-562, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-562.