Arizona Statutes
§ 43-1363 — Effect of certificate
Arizona § 43-1363
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 13ESTATES AND TRUSTS
Art. 5Liability of Fiduciary
This text of Arizona § 43-1363 (Effect of certificate) 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. § 43-1363 (2026).
Text
The certificate of the department shall not relieve the estate for which the fiduciary acts of liability for any taxes which may become due from the decedent or estate under this title after the issuance of the certificate. It also shall not relieve the fiduciary of the liability imposed by section 43-1364.
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Related
Bowles v. Arizona Department of Revenue
679 P.2d 96 (Court of Appeals of Arizona, 1984)
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 § 43-1363, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-1363.