2005 Arizona Revised Statutes - Revised Statutes §43-1095 Taxable income of a nonresident
A. In computing Arizona taxable income a nonresident, except a member of the armed forces, shall be allowed that percentage of the exemptions set forth in section 43-1043 which his Arizona gross income is of his federal adjusted gross income.
B. In the case of a nonresident the deduction allowed in section 43-1042 shall be allowed in the percentage which his Arizona gross income is of his federal adjusted gross income.
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