Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 43. Taxation of Income |
Chapter 13. ESTATES AND TRUSTS |
Article 3. Adjustments to Arizona Gross Income |
Sec 43-1331. Additions to Arizona gross income; estates and trusts
Latest version.
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In computing Arizona taxable income of an estate or trust, the estate or trust's share of the fiduciary adjustment shall be added to Arizona gross income to the extent that the amount determined pursuant to section 43-1333 increases the estate or trust's Arizona gross income.