The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
DISCLAIMER
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
In this chapter, unless the context otherwise requires:
1. "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.
(b) Of a resident estate or trust, the taxable income for the taxable year, computed according to the internal revenue code.
2. "Arizona taxable income" of a resident or nonresident estate or trust means its Arizona gross income adjusted by the modifications specified in article 3 of this chapter.
3. "Nonresident estate or trust" means an estate or trust that is not a resident estate or trust.
4. "Resident estate" means the estate of a decedent who was a resident of this state at the time of death.
5. "Resident trust" means a trust of which the fiduciary is a resident of this state. If a trust has more than one fiduciary, the trust is a resident trust if at least one of the fiduciaries is a resident of this state. If a corporate fiduciary engaged in interstate trust administration is the sole fiduciary of a trust, or is a cofiduciary with a nonresident, the trust is a resident trust only if the corporate fiduciary conducts the administration of the trust in this state.