Terms Used In Arizona Laws > Title 43 > Chapter 13 > Article 5 - Liability of Fiduciary

• Assessment: includes a proposed additional assessment. See Arizona Laws 43-104
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Decedent: A deceased person.
• Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
• Fiduciary: A trustee, executor, or administrator.
• Fiduciary: means a guardian, trustee, personal representative, executor, administrator, receiver or conservator, whether individual or corporate, or any person acting in any fiduciary capacity for any person, estate or trust. See Arizona Laws 43-104
• Lien: A claim against real or personal property in satisfaction of a debt.
• Minor: means a person under eighteen years of age. See Arizona Laws 1-215
• Nonresident: means every individual other than a resident. See Arizona Laws 43-104
• Person: includes individuals, fiduciaries, partnerships and corporations. See Arizona Laws 43-104
• Probate: Proving a will
• Tax: means the taxes imposed under this title. See Arizona Laws 43-104
• Writing: includes printing. See Arizona Laws 1-215