Arizona Statutes
§ 43-943 — Allocation in the case of husband and wife
Arizona § 43-943
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 9GENERAL ACCOUNTING PROVISIONS
Art. 4Allocation of Income and Deductions by the Department
This text of Arizona § 43-943 (Allocation in the case of husband and wife) 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. § 43-943 (2026).
Text
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.
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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 § 43-943, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-943.