R15-2D-901. General

A. A.R.S. § 43-1148 permits a departure from the allocation and apportionment provisions only in limited cases. A.R.S. § 43- 1148 may be invoked only if unusual fact situations produce incongruous results under the apportionment and allocation provisions contained in A.R.S. Title 43, Chapter 11, Article 4. B. If a departure from the allocation and apportionment provisions referred to in subsection (A) includes a change in the number of factors, the denominator of the apportionment ratio shall be adjusted to reflect the change. Example 1: If two equally weighted factors are used, the denominator is two. Example 2: If two factors are used and one of the factors is double weighted, the denominator is three.