§ 43-1361 Certificate of payment of taxes
§ 43-1362 Request for certificate
§ 43-1363 Effect of certificate
§ 43-1364 Liability of fiduciary for nonpayment of estate or trust taxes
§ 43-1365 Request for prompt assessment
§ 43-1366 Notice of fiduciary relationship
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Terms Used In Arizona Laws > Title 43 > Chapter 13 > Article 5 - Liability of Fiduciary

  • Assessment: includes a proposed additional assessment. See Arizona Laws 43-104
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • 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
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Minor: means a person under eighteen years of age. See Arizona Laws 1-215
  • Nonresident: means every individual other than a resident. See Arizona Laws 43-104
  • Person: includes individuals, fiduciaries, partnerships and corporations. See Arizona Laws 43-104
  • Probate: Proving a will
  • Tax: means the taxes imposed under this title. See Arizona Laws 43-104
  • Writing: includes printing. See Arizona Laws 1-215