Arizona § 43-1002 - Married person; application of definition

Full text of Arizona Arizona Revised Statutes § 43-1002 — Married person; application of definition, with citation guidance and answers to common questions.

§ 43-1002. Married person; application of definition

The following rules shall apply to the definition of "married person" in section 43-1001:

1. An individual who is legally separated from his or her spouse under a decree of dissolution of marriage or of separate maintenance shall not be considered as married.

2. A taxpayer shall be considered as married at the close of the taxable year if his or her spouse died during the taxable year and the taxpayer would have been considered married at the date of the death of such spouse.

Source: official Arizona text · Last verified 2026-08-27

Frequently Asked Questions About Arizona § 43-1002

What does Arizona Revised Statutes § 43-1002 cover?

Section 43-1002 ("Married person; application of definition") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Arizona § 43-1002?

A common citation format is "Arizona Revised Statutes § 43-1002" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Arizona law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.

How does Arizona § 43-1002 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.