Arizona Statutes
§ 43-945 — Allocation of exemptions for blind persons and persons over sixty-five years of age
Arizona·Title 43 Arizona Revised Statutes·Ch. 9 GENERAL ACCOUNTING PROVISIONS·Art. 4 Allocation of Income and Deductions by the Department
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 income