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2017 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-562 Husband and wife, liability for tax
Universal Citation: AZ Rev Stat § 43-562 (2017)
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.
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