Arizona Statutes

§ 43-1366 — Notice of fiduciary relationship

Arizona § 43-1366
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 13ESTATES AND TRUSTS
Art. 5Liability of Fiduciary

This text of Arizona § 43-1366 (Notice of fiduciary relationship) 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. § 43-1366 (2026).

Text

On giving notice to the department, any person acting in a fiduciary capacity shall assume the duties, rights and privileges of a taxpayer with respect to any tax imposed by this title. A person assumes these fiduciary duties until the person gives notice to the department that the fiduciary capacity is terminated.

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Bluebook (online)
Arizona § 43-1366, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-1366.