Arizona · Snapshot 2026-08-09 · Newer source version available

A.R.S. § 43-1363: Effect of certificate

Where this section sits in the code

Title 43 Taxation of Income

The certificate of the department shall not relieve the estate for which the fiduciary acts of liability for any taxes which may become due from the decedent or estate under this title after the issuance of the certificate. It also shall not relieve the fiduciary of the liability imposed by section 43-1364.

Collected 2026-09-04T00:49:56Z. Source file · JSON

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