The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
DISCLAIMER
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
A. Every fiduciary, except a receiver appointed by authority of law in possession of part only of the property of an individual, shall make a return for any of the following taxpayers for whom the fiduciary acts:
1. Every individual who is required to file an individual income tax return under section 43-301.
2. Every estate or trust that has Arizona taxable income for the taxable year.
3. Every estate or trust of which the gross income for the taxable year is $5,000 or over, regardless of the amount of the Arizona taxable income.
4. Every decedent, for the year in which death occurred and for prior years, if returns for such years should have been filed but have not been filed by the decedent, under such rules as the department may prescribe.
B. Any fiduciary required to make a return for an individual is subject to the provisions of this title that apply to individuals.