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Arizona Revised Statutes (Last Updated: March 31, 2016) |
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Title 43. Taxation of Income |
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Chapter 13. ESTATES AND TRUSTS |
| Article 1. Definitions |
| Sec 43-1301. Definitions; estates and trusts |
| Article 2. Imposition of Tax Upon Estates and Trusts |
| Sec 43-1311. Tax imposed on estates and trusts; rates |
| Sec 43-1314. Charge for estate or trust taxes upon estate or trust |
| Sec 43-1315. Liability of beneficiaries for trust taxes |
| Article 3. Adjustments to Arizona Gross Income |
| Sec 43-1331. Additions to Arizona gross income; estates and trusts |
| Sec 43-1332. Subtractions from Arizona gross income; estates and trusts |
| Sec 43-1333. Fiduciary adjustment; allocation of shares |
| Article 5. Liability of Fiduciary |
| Sec 43-1361. Certificate of payment of taxes |
| Sec 43-1362. Request for certificate |
| Sec 43-1363. Effect of certificate |
| Sec 43-1364. Liability of fiduciary for nonpayment of estate or trust taxes |
| Sec 43-1365. Request for prompt assessment |
| Sec 43-1366. Notice of fiduciary relationship |
| Article 6. Credits |
| Sec 43-1381. Credit for taxes paid to other state or country |