Arizona Laws > Title 43 > Chapter 6 > Article 3 – Other Tax Abatements
Current as of: 2024 | Check for updates
|
Other versions
| § 43-645 | Interest on related items or where related taxpayers exist |
Terms Used In Arizona Laws > Title 43 > Chapter 6 > Article 3 - Other Tax Abatements
- 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
- Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
- Grantor: The person who establishes a trust and places property into it.
- Grantor: includes every person from or by whom an estate or interest in real property passes, in or by a deed. See Arizona Laws 1-215
- Individual: means a natural person. See Arizona Laws 43-104