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.
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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.
43-1364 - Liability of fiduciary for nonpayment of estate or trust taxes
43-1364. Liability of fiduciary for nonpayment of estate or trust taxes
Every fiduciary who knowingly pays in whole or in part any claim, other than claims for taxes, expenses of administration, funeral expenses, expenses of last illness and family allowance, against the person, estate or trust for whom or for which the fiduciary acts or who makes any distribution of the assets of the person, estate, other than estates allowed by law to be set aside to a surviving spouse or minor children, or trust, before the fiduciary satisfies and pays taxes, interest and penalties, except penalties due from a decedent, which are imposed by this title on the person, estate or trust for whom or for which the fiduciary acts and which are known by such fiduciary to constitute a claim against such person, estate or trust or which are known by such fiduciary to constitute a lien or charge on or against the assets of such person, estate or trust, is personally liable to the state for the taxes, interest and penalties to the extent of such payments and distributions.