43-1095. Taxable income of a
nonresident


A. In computing Arizona taxable income a nonresident taxpayer, except a member of
the armed forces, shall be allowed that percentage of the exemptions set forth in section
43-1043 which the taxpayer's Arizona gross income is of the federal adjusted gross
income.


B. In the case of 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 which the taxpayer's Arizona gross income is of the federal adjusted gross
income.