Arizona § 43-1095 - Apportionment of deductions
Full text of Arizona Arizona Revised Statutes § 43-1095 — Apportionment of deductions, with citation guidance and answers to common questions.
§ 43-1095. Apportionment of deductions
In computing Arizona taxable income a nonresident taxpayer, the standard deduction allowed in section 43-1041 and the itemized deductions allowed in section 43-1042 shall be allowed in the percentage that the taxpayer's Arizona gross income is of the federal adjusted gross income.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-1095
What does Arizona Revised Statutes § 43-1095 cover?
Section 43-1095 ("Apportionment of deductions") 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 § 43-1095?
A common citation format is "Arizona Revised Statutes § 43-1095" (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 § 43-1095 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.