Title 43 — Taxation of Income
16 chapters · 269 sections in this title.
A.R.S. § 43-1301 Definitions; estates and trusts
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In this chapter, unless the context otherwise requires: 1. "Arizona gross income" means: (a) Of a nonresident estate or trust, the taxable income from sources within this state for the taxable year, computed according to the internal revenue code. (b) Of a resident estate or trus…
A.R.S. § 43-1311 Tax imposed on estates and trusts; rates; annual adjustment
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A. Except for trusts that are taxable as partnerships or corporations under the internal revenue code, the income of estates or of any kind of property held in trust is subject only to the income tax imposed by subsection B of this section. B. There shall be levied, collected and…
A.R.S. § 43-1314 Charge for estate or trust taxes upon estate or trust
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Taxes on income of an estate or trust which is taxable to the estate or trust are a charge upon the estate or trust and shall be paid by the fiduciary.
A.R.S. § 43-1315 Liability of beneficiaries for trust taxes
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If for any reason the taxes imposed on income of a trust are not paid when due and remain unpaid when such income is distributable to the beneficiaries, or if the income is distributable to the beneficiaries before the taxes are due and the taxes are not paid when due, such incom…
A.R.S. § 43-1331 Additions to Arizona gross income; estates and trusts
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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.
A.R.S. § 43-1332 Subtractions from Arizona gross income; estates and trusts
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In computing Arizona taxable income of an estate or trust, the following shall be subtracted from Arizona gross income: 1. The estate or trust's share of the fiduciary adjustment to the extent that the amount determined pursuant to section 43-1333 decreases the estate or trust's …
A.R.S. § 43-1333 Fiduciary adjustment; allocation of shares
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A. The fiduciary adjustment for a resident estate or trust shall be the net amount of the additions and subtractions required by sections 43-1021 and 43-1022 including the addition required by section 43-1021, paragraph 1 or the subtraction required by section 43-1022, paragraph …
A.R.S. § 43-1361 Certificate of payment of taxes
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If the value of the assets of an estate at the death of the decedent exceeds twenty thousand dollars and if any beneficiary is a nonresident, the final account of the fiduciary shall not be allowed by the probate court unless the fiduciary obtains from the department and files wi…
A.R.S. § 43-1362 Request for certificate
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Within thirty days after receiving a request for a certificate, the department shall either issue the certificate or notify the person requesting the certificate of the amount of tax that shall be paid or the amount of bond, deposit or other security that shall be furnished as a …
A.R.S. § 43-1363 Effect of certificate
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The certificate of the department shall not relieve the estate for which the fiduciary acts of liability for any taxes which may become due from the decedent or estate under this title after the issuance of the certificate. It also shall not relieve the fiduciary of the liability…
A.R.S. § 43-1364 Liability of fiduciary for nonpayment of estate or trust taxes
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Every fiduciary who knowingly pays in whole or in part any claim, other than claims for taxes, expenses of administration, funeral expenses, expenses of last illness and family allowance, against the person, estate or trust for whom or for which the fiduciary acts or who makes an…
A.R.S. § 43-1365 Request for prompt assessment
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In the case of income received or accrued during the lifetime of a decedent, or by the decedent's estate during the period of administration, the department shall send by physical mail or e-mail notices proposing to assess the tax and shall commence any proceeding in court withou…
A.R.S. § 43-1366 Notice of fiduciary relationship
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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 t…
A.R.S. § 43-1381 Credit for taxes paid to other state or country
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A. If an estate or trust is a resident of this state and also a resident of another state or country, the estate or trust is allowed a credit against the taxes imposed by this title for net income taxes imposed by and paid to the other state or country, subject to the following c…
A.R.S. § 43-1382 Credit for entity-level income tax
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B. The amount of the credit is the portion of the tax paid by the partnership or S corporation under section 43-1014 that is attributable to the partner's or shareholder's share of income taxable in this state. C. The estate or trust and its noncorporate beneficiaries shall appor…