Arizona § 43-305 - Fiduciary returns; two or more fiduciaries
Full text of Arizona Arizona Revised Statutes § 43-305 — Fiduciary returns; two or more fiduciaries, with citation guidance and answers to common questions.
§ 43-305. Fiduciary returns; two or more fiduciaries
Under such rules and regulations as the department may prescribe, a return filed by one of two or more joint fiduciaries is sufficient. The fiduciary filing the return shall state:
1. That he has sufficient knowledge of the affairs of the taxpayer for whom the return is made to enable him to make the return.
2. That the return is, to the best of his knowledge and belief, true and correct.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-305
What does Arizona Revised Statutes § 43-305 cover?
Section 43-305 ("Fiduciary returns; two or more fiduciaries") 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 § 43-305?
A common citation format is "Arizona Revised Statutes § 43-305" (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 § 43-305 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.