{"data":{"id":"us-az/a.r.s.-43-1314","jurisdiction":"us-az","citation":"A.R.S. § 43-1314","heading":"Charge for estate or trust taxes upon estate or trust","body":"Taxes on income of an estate or trust which is taxable to the estate or trust are a charge upon the estate or trust and shall be paid by the fiduciary.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01314.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"fe90d285b46c89aa3af81ba9d31989adf51182a24c528226045be017ee79d74b","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1311","next":"us-az/a.r.s.-43-1315"},"notice":"GroundRules: Original legal text. Not legal advice."}