43-945. Allocation of exemptions for blind persons and persons over sixty-five years of age In the case of a return made for a fractional part of the year, the exemptions allowed under section 43-1023 shall be reduced respectively to an amount that bears the same ratio to the full exemptions provided as the number of months in the period for which the return is made bears to twelve months.
Arizona Legal Code
§ 43.945
Source: https://www.azleg.gov/ars/43/00945.htm· Version 2026