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2019 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-1095 Apportionment of deductions
Universal Citation: AZ Rev Stat § 43-1095 (2019)
43-1095. Apportionment of deductions
In computing Arizona taxable income 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 that the taxpayer's Arizona gross income is of the federal adjusted gross income.
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