ARS § 43-1315
If trust income taxes are unpaid when the income is distributable, the income is taxable to the beneficiaries when distributed; nonresident beneficiaries are taxed only on income from sources within the state.
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- Jurisdiction
- United States — Arizona
- Instrument
- Act or statute
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- Undated source snapshot
- Language
- en
- Updated
- Official source
- View official record ↗
beneficiary taxation trust income taxation
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ARS § 43-1315
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