Arizona Statutes
§ 43-943 — Allocation in the case of husband and wife
Arizona·Title 43 Arizona Revised Statutes·Ch. 9 GENERAL ACCOUNTING PROVISIONS·Art. 4 Allocation of Income and Deductions by the Department
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 income