Arizona § 43-1301 Definitions; estates and trusts

Arizona Statutes

§ 43-1301 — Definitions; estates and trusts

Arizona § 43-1301

Title 43Arizona Revised Statutes

Ch. 13ESTATES AND TRUSTS

Art. 1Definitions

This text of Arizona § 43-1301 (Definitions; estates and trusts) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 43-1301 (2026).

Text

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.

(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. 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 whic

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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.

(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.

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.