Arizona Revised Statutes § 43-943 Allocation In The Case Of Husband And Wife

43-943. Allocation in the case of husband and wife

If husband and wife file separate returns, the department may distribute, apportion or allocate gross income between the spouses, if it is determined that such distribution, apportionment or allocation is necessary in order to reflect the proper income of the spouses.

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Last modified: October 13, 2016