{"data":{"id":"us-az/a.r.s.-43-1095","jurisdiction":"us-az","citation":"A.R.S. § 43-1095","heading":"Apportionment of deductions","body":"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.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01095.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"4c639c8522feb01c8df11bc7d95bde545a4bd803f22e28755bdc9c6311f2b84f","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1094","next":"us-az/a.r.s.-43-1096"},"notice":"GroundRules: Original legal text. Not legal advice."}