Terms Used In Arizona Laws > Title 43 > Chapter 13 > Article 1 - Definitions

• Arizona gross income: means :

  (a) Of a nonresident estate or trust, the taxable income from sources within this state for the taxable year, computed according to the internal revenue code. See Arizona Laws 43-1301

• Decedent: A deceased person.
• Fiduciary: A trustee, executor, or administrator.
• Fiduciary: means a guardian, trustee, personal representative, executor, administrator, receiver or conservator, whether individual or corporate, or any person acting in any fiduciary capacity for any person, estate or trust. See Arizona Laws 43-104
• Nonresident: means every individual other than a resident. See Arizona Laws 43-104
• Nonresident estate or trust: means an estate or trust that is not a resident estate or trust. See Arizona Laws 43-1301
• Resident: includes :

  (a) Every individual who is in this state for other than a temporary or transitory purpose. See Arizona Laws 43-104

• Resident estate: means the estate of a decedent who was a resident of this state at the time of death. See Arizona Laws 43-1301
• Resident trust: means a trust of which the fiduciary is a resident of this state. See Arizona Laws 43-1301
• Taxable year: means :

  (a) The calendar year or the fiscal year, ending during such calendar year, on the basis of which the taxable income is computed under this title. See Arizona Laws 43-104