§ 43-1001 – Definitions
43-1001. Definitions In this chapter, unless the context otherwise requires: 1. " Arizona adjusted gross income" of a resident individual means the individual’s Arizona gross income subject to modifications specified in sections 43-1021 and 43-1022. 2. " Arizona gross income" of a resident individual means the individual’s federal adjusted gross income for the taxable year, […]
§ 43-1002 – Married person; application of definition
43-1002. Married person; application of definition The following rules shall apply to the definition of " married person" in section 43-1001: 1. An individual who is legally separated from his or her spouse under a decree of dissolution of marriage or of separate maintenance shall not be considered as married. 2. A taxpayer shall be […]