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Current as of March 08, 2022 | Updated by FindLaw Staff
In this chapter, unless the context otherwise requires:
1. “Arizona gross income” means:
(a) Of a nonresident estate or trust, the taxable income from sources within this state for the taxable year, computed according to the internal revenue code. 1
(b) Of a resident estate or trust, the taxable income for the taxable year, computed according to the internal revenue code.
2. “Arizona taxable income” of a resident or nonresident estate or trust means its Arizona gross income adjusted by the modifications specified in article 3 of this chapter. 2
3. “Nonresident estate or trust” means an estate or trust that is not a resident estate or trust.
4. “Resident estate” means the estate of a decedent who was a resident of this state at the time of death.
5. “Resident trust” means a trust of which the fiduciary is a resident of this state. If a trust has more than one fiduciary, the trust is a resident trust if at least one of the fiduciaries is a resident of this state. If a corporate fiduciary engaged in interstate trust administration is the sole fiduciary of a trust, or is a cofiduciary with a nonresident, the trust is a resident trust only if the corporate fiduciary conducts the administration of the trust in this state.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 43. Taxation of Income § 43-1301. Definitions; estates and trusts - last updated March 08, 2022 | https://codes.findlaw.com/az/title-43-taxation-of-income/az-rev-st-sect-43-1301/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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