Arizona § 43-1315 Liability of beneficiaries for trust taxes

Arizona Statutes

§ 43-1315 — Liability of beneficiaries for trust taxes

Arizona § 43-1315

Title 43Arizona Revised Statutes

Ch. 13ESTATES AND TRUSTS

Art. 2Imposition of Tax Upon Estates and Trusts

This text of Arizona § 43-1315 (Liability of beneficiaries for trust taxes) 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. § 43-1315 (2026).

Text

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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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.