Arizona § 43-562 - Husband and wife, liability for tax
Full text of Arizona Arizona Revised Statutes § 43-562 — Husband and wife, liability for tax, with citation guidance and answers to common questions.
§ 43-562. Husband and wife, liability for tax
The spouse who controls the disposition of or who receives or spends community income as well as the spouse who is taxable on such income is liable for the payment of the taxes imposed by this title on such income. If a joint return is filed, the liability for the tax on the aggregate income is joint and several.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-562
What does Arizona Revised Statutes § 43-562 cover?
Section 43-562 ("Husband and wife, liability for tax") 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 § 43-562?
A common citation format is "Arizona Revised Statutes § 43-562" (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 § 43-562 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.