Arizona Statutes

§ 43-1331 — Additions to Arizona gross income; estates and trusts

Arizona § 43-1331
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 13ESTATES AND TRUSTS
Art. 3Adjustments to Arizona Gross Income

This text of Arizona § 43-1331 (Additions to Arizona gross income; 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. § 43-1331 (2026).

Text

In computing Arizona taxable income of an estate or trust, the estate or trust's share of the fiduciary adjustment shall be added to Arizona gross income to the extent that the amount determined pursuant to section 43-1333 increases the estate or trust's Arizona gross income.

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Bluebook (online)
Arizona § 43-1331, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-1331.