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2017 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-943 Allocation in the case of husband and wife
Universal Citation: AZ Rev Stat § 43-943 (2017)
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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