2017 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-945 Allocation of personal and dependency exemptions

Universal Citation: AZ Rev Stat § 43-945 (2017)

43-945. Allocation of personal and dependency exemptions

In the case of a return made for a fractional part of the year the exemptions allowed under sections 43-1023 and 43-1043 shall be reduced respectively to amounts which bear the same ratio to the full exemptions provided as the number of months in the period for which return is made bears to twelve months.

Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.