§ 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

Terms Used In Arizona Laws > Title 43 > Chapter 13 > Article 5

  • Assessment: includes "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 his authorized delegate, as the context requires. See Arizona Laws 43-104
  • 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 the age of eighteen years. See Arizona Laws 1-215
  • Minor children: means persons under the age of eighteen years. 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
  • State: includes the states of the United States, the District of Columbia and the possessions of the United States. See Arizona Laws 43-104
  • Tax: means the taxes imposed under this title. See Arizona Laws 43-104
  • Taxpayer: means any person subject to a tax imposed by this title, but in no case shall it include the United States, this state, counties, cities, towns, school districts or other political subdivisions or units of this state or the federal government. See Arizona Laws 43-104
  • Writing: includes printing. See Arizona Laws 1-215