Arizona § 43-1315 - Liability of beneficiaries for trust taxes
Full text of Arizona Arizona Revised Statutes § 43-1315 — Liability of beneficiaries for trust taxes, with citation guidance and answers to common questions.
§ 43-1315. Liability of beneficiaries for trust taxes
If for any reason the taxes imposed on income of a trust are not paid when due and remain unpaid when such income is distributable to the beneficiaries, or if the income is distributable to the beneficiaries before the taxes are due and the taxes are not paid when due, such income shall be taxable to the beneficiaries when distributable to them, except that in the case of nonresident beneficiaries such income shall be taxable only to the extent it is derived from sources within this state.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-1315
What does Arizona Revised Statutes § 43-1315 cover?
Section 43-1315 ("Liability of beneficiaries for trust taxes") 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 § 43-1315?
A common citation format is "Arizona Revised Statutes § 43-1315" (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 § 43-1315 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.