Arizona Laws > Title 43 > Chapter 13 > Article 2 – Imposition of Tax Upon Estates and Trusts
Current as of: 2024 | Check for updates
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Other versions
| § 43-1311 | Tax imposed on estates and trusts; rates; annual adjustment |
| § 43-1314 | Charge for estate or trust taxes upon estate or trust |
| § 43-1315 | Liability of beneficiaries for trust taxes |
Terms Used In Arizona Laws > Title 43 > Chapter 13 > Article 2 - Imposition of Tax Upon Estates and Trusts
- Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
- Nonresident: means every individual other than a resident. See Arizona Laws 43-104
- Property: includes both real and personal property. See Arizona Laws 1-215
- Resident: includes :
(a) Every individual who is in this state for other than a temporary or transitory purpose. See Arizona Laws 43-104
- Tax: means the taxes imposed under this title. See Arizona Laws 43-104
- Taxable year: means :
(a) The calendar year or the fiscal year, ending during such calendar year, on the basis of which the taxable income is computed under this title. See Arizona Laws 43-104
- United States: when used in a geographical sense, includes the states, the District of Columbia and the possessions of the United States. See Arizona Laws 43-104