Arizona § 43-304 - Fiduciary returns
Full text of Arizona Arizona Revised Statutes § 43-304 — Fiduciary returns, with citation guidance and answers to common questions.
§ 43-304. Fiduciary returns
A. Every fiduciary, except a receiver appointed by authority of law in possession of part only of the property of an individual, shall make a return for any of the following taxpayers for whom the fiduciary acts:
1. Every individual who is required to file an individual income tax return under section 43-301.
2. Every estate or trust that has Arizona taxable income for the taxable year.
3. Every estate or trust of which the gross income for the taxable year is $5,000 or over, regardless of the amount of the Arizona taxable income.
4. Every decedent, for the year in which death occurred and for prior years, if returns for such years should have been filed but have not been filed by the decedent, under such rules as the department may prescribe.
B. Any fiduciary required to make a return for an individual is subject to the provisions of this title that apply to individuals.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-304
What does Arizona Revised Statutes § 43-304 cover?
Section 43-304 ("Fiduciary returns") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 43-304?
A common citation format is "Arizona Revised Statutes § 43-304" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 43-304 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.