A.R.S. § 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.