Arizona Statutes
§ 43-1315 — Liability of beneficiaries for trust taxes
Arizona·Title 43 Arizona Revised Statutes·Ch. 13 ESTATES AND TRUSTS·Art. 2 Imposition of Tax Upon Estates and Trusts
If for any reason the taxes imposed on income of a trust are not paid when due and remain unpaid when such income is distributable to the beneficiaries, or if the income is distributable to the beneficiaries before the taxes are due and the taxes are not paid when due, such income shall be taxable to the beneficiaries when distributable to them, except that in the case of nonresident beneficiaries such income shall be taxable only to the extent it is derived from sources within this state.
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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 income