Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 43. Taxation of Income |
Chapter 13. ESTATES AND TRUSTS |
Article 5. Liability of Fiduciary |
Sec 43-1366. Notice of fiduciary relationship
Latest version.
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On giving notice to the department, any person acting in a fiduciary capacity shall assume the duties, rights and privileges of a taxpayer with respect to any tax imposed by this title. A person assumes these fiduciary duties until the person gives notice to the department that the fiduciary capacity is terminated.