43-1095. Taxable income of a nonresident
A. In computing Arizona taxable income a nonresident taxpayer, except a member of the armed forces, shall be allowed that percentage of the exemptions set forth in section 43-1043 which the taxpayer's Arizona gross income is of the federal adjusted gross income.
B. In the case of 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 which the taxpayer's Arizona gross income is of the federal adjusted gross income.
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