{"data":{"id":"us-az/a.r.s.-43-1366","jurisdiction":"us-az","citation":"A.R.S. § 43-1366","heading":"Notice of fiduciary relationship","body":"On giving notice to the department, any person acting in a fiduciary capacity shall assume the duties, rights and privileges of a taxpayer with respect to any tax imposed by this title. A person assumes these fiduciary duties until the person gives notice to the department that the fiduciary capacity is terminated.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01366.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"8b205c215d04ad861b3a6c2c8944dd090b644473160cfc939d52489b6ce6b148","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1365","next":"us-az/a.r.s.-43-1381"},"notice":"GroundRules: Original legal text. Not legal advice."}