{"data":{"id":"us-az/a.r.s.-43-1301","jurisdiction":"us-az","citation":"A.R.S. § 43-1301","heading":"Definitions; estates and trusts","body":"In this chapter, unless the context otherwise requires:\n\n1. \"Arizona gross income\" means:\n\n(a) Of a nonresident estate or trust, the taxable income from sources within this state for the taxable year, computed according to the internal revenue code.\n\n(b) Of a resident estate or trust, the taxable income for the taxable year, computed according to the internal revenue code.\n\n2. \"Arizona taxable income\" of a resident or nonresident estate or trust means its Arizona gross income adjusted by the modifications specified in article 3 of this chapter.\n\n3. \"Nonresident estate or trust\" means an estate or trust that is not a resident estate or trust.\n\n4. \"Resident estate\" means the estate of a decedent who was a resident of this state at the time of death.\n\n5. \"Resident trust\" means a trust of which the fiduciary is a resident of this state. If a trust has more than one fiduciary, the trust is a resident trust if at least one of the fiduciaries is a resident of this state. If a corporate fiduciary engaged in interstate trust administration is the sole fiduciary of a trust, or is a cofiduciary with a nonresident, the trust is a resident trust only if the corporate fiduciary conducts the administration of the trust in this state.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01301.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"2995db982176f3171695991709f276e31cd40daccc9a8e6f09c774a351aaf2bc","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1242","next":"us-az/a.r.s.-43-1311"},"notice":"GroundRules: Original legal text. Not legal advice."}