Arizona Laws 43-303. Returns by agent or guardian
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If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or property of the taxpayer.
Terms Used In Arizona Laws 43-303
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- Person: includes individuals, fiduciaries, partnerships and corporations. See Arizona Laws 43-104
- Property: includes both real and personal property. See Arizona Laws 1-215