Arizona Laws 43-1366. Notice of fiduciary relationship
Current as of: 2023 | Check for updates
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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.
Terms Used In Arizona Laws 43-1366
- 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