Arizona Statutes
§ 43-1332 — Subtractions from Arizona gross income; estates and trusts
Arizona § 43-1332
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 13ESTATES AND TRUSTS
Art. 3Adjustments to Arizona Gross Income
This text of Arizona § 43-1332 (Subtractions from 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. § 43-1332 (2026).
Text
In computing Arizona taxable income of an estate or trust, the following shall be subtracted from Arizona gross income:
1.The estate or trust's share of the fiduciary adjustment to the extent that the amount determined pursuant to section 43-1333 decreases the estate or trust's Arizona gross income.
2.In the case of an estate, the amount of federal estate taxes paid in the current taxable year.
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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 § 43-1332, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-1332.