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 his residency in
this state during any one taxable year shall prorate the following on the basis of the
proportion which such taxpayer's total Arizona gross income bears to the federal adjusted
gross income:


1. The personal exemption provided in section 43-1043.


2. The exemptions provided in section 43-1023 for the blind, for persons age
sixty-five or older and for dependents.


B. The percentage of exemption allowed shall be computed by dividing the taxpayer's
Arizona adjusted gross income by the federal adjusted gross income.