Arizona Statutes
§ 43-305 — Fiduciary returns; two or more fiduciaries
Arizona § 43-305
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 3RETURNS
Art. 1Taxpayers Required to File Returns
This text of Arizona § 43-305 (Fiduciary returns; two or more fiduciaries) 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. § 43-305 (2026).
Text
Under such rules and regulations as the department may prescribe, a return filed by one of two or more joint fiduciaries is sufficient. The fiduciary filing the return shall state:
1.That he has sufficient knowledge of the affairs of the taxpayer for whom the return is made to enable him to make the return.
2.That the return is, to the best of his knowledge and belief, true and correct.
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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 § 43-305, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-305.