Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 43. Taxation of Income |
Chapter 10. INDIVIDUALS |
Article 6. Nonresidents |
Sec 43-1093. Nonresident beneficiary of estate or trust income
Latest version.
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Income of estates and trusts distributed or distributable to nonresident beneficiaries is income from sources within this state only if distributed or distributable out of income of the estate or trust derived from sources within this state.