43-562. Husband and wife, liability for tax The spouse who controls the disposition of or who receives or spends community income as well as the spouse who is taxable on such income is liable for the payment of the taxes imposed by this title on such income. If a joint return is filed, the liability for the tax on the aggregate income is joint and several.
Arizona Legal Code
§ 43.562
Source: https://www.azleg.gov/ars/43/00562.htm· Version 2026