Arizona Statutes
§ 43-945 — Allocation of exemptions for blind persons and persons over sixty-five years of age
Arizona § 43-945
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 9GENERAL ACCOUNTING PROVISIONS
Art. 4Allocation of Income and Deductions by the Department
This text of Arizona § 43-945 (Allocation of exemptions for blind persons and persons over sixty-five years of age) 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. § 43-945 (2026).
Text
In the case of a return made for a fractional part of the year, the exemptions allowed under section 43-1023 shall be reduced respectively to an amount that bears the same ratio to the full exemptions provided as the number of months in the period for which the return is made bears to twelve months.
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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 § 43-945, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-945.