Arizona Laws 43-1365. Request for prompt assessment
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In the case of income received or accrued during the lifetime of a decedent, or by the decedent’s estate during the period of administration, the department shall send by physical mail or e-mail notices proposing to assess the tax and shall commence any proceeding in court without assessment for the collection of the tax within eighteen months after the fiduciary of the estate or any other person who is liable for the tax or any portion of the tax files a written request after the return is filed. After filing the request, a fiduciary may consent in writing to waive the limitation under this section.
Terms Used In Arizona Laws 43-1365
- Assessment: includes a proposed additional assessment. See Arizona Laws 43-104
- Decedent: A deceased person.
- Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
- 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
- Person: includes individuals, fiduciaries, partnerships and corporations. See Arizona Laws 43-104
- Tax: means the taxes imposed under this title. See Arizona Laws 43-104
- Writing: includes printing. See Arizona Laws 1-215