Arizona Statutes
§ 43-1314 — Charge for estate or trust taxes upon estate or trust
Arizona § 43-1314
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 13ESTATES AND TRUSTS
Art. 2Imposition of Tax Upon Estates and Trusts
This text of Arizona § 43-1314 (Charge for estate or trust taxes upon estate or trust) 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. § 43-1314 (2026).
Text
Taxes on income of an estate or trust which is taxable to the estate or trust are a charge upon the estate or trust and shall be paid by the fiduciary.
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Nearby Sections
15
§ 43-1001
Definitions§ 43-101
Title§ 43-1011
Taxes and tax rates§ 43-1011; Version 2
Taxes and tax rates§ 43-1012
Optional tax table§ 43-102
Declaration of intent§ 43-1021
Addition to Arizona gross incomeCite This Page — Counsel Stack
Bluebook (online)
Arizona § 43-1314, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-1314.