Arizona Laws 43-1098. Apportionment of exemptions
A. Any resident taxpayer, other than an active member of the armed forces of the United States or any other auxiliary branch, who commences or terminates residency in this state during any one taxable year shall prorate the exemptions provided in section 43-1023 for blind persons and for persons sixty-five years of age or older on the basis of the proportion that the taxpayer’s total Arizona gross income bears to federal adjusted gross income.
Terms Used In Arizona Laws 43-1098
- Resident: includes :
(a) Every individual who is in this state for other than a temporary or transitory purpose. See Arizona Laws 43-104
- Taxable year: means :
(a) The calendar year or the fiscal year, ending during such calendar year, on the basis of which the taxable income is computed under this title. See Arizona Laws 43-104
- Taxpayer: means any person who is subject to a tax imposed by this chapter. See Arizona Laws 43-1001
- United States: when used in a geographical sense, includes the states, the District of Columbia and the possessions of the United States. See Arizona Laws 43-104
B. The percentage of the exemption allowed is computed by dividing the taxpayer’s Arizona gross income by the federal adjusted gross income.