Arizona Laws 43-1002. Married person; application of definition
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The following rules shall apply to the definition of "married person" in section 43-1001:
Terms Used In Arizona Laws 43-1002
- Individual: means a natural person. See Arizona Laws 43-104
- Spouse: means the wife or husband of the taxpayer. See Arizona Laws 43-1001
- 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
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 considered as married at the close of the taxable year if his or her spouse died during the taxable year and the taxpayer would have been considered married at the date of the death of such spouse.