43109443-1094. Adjusted gross income of a nonresident
A. In computing Arizona adjusted gross income, a nonresident individual should make such adjustments as are included in sections 43 1021 and 43 1022 which apply to income included in his Arizona gross income except as provided in subsection B of this section.
B. For a nonresident individual the exemption allowed by section 43 1022, paragraph 1 shall be allowed in an amount equal to that percentage of the exemptions set forth in section 43-1023 which his Arizona gross income is of his federal adjusted gross income. 431094