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2017 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-1093 Nonresident beneficiary of estate or trust income
Universal Citation: AZ Rev Stat § 43-1093 (2017)
43-1093. Nonresident beneficiary of estate or trust income
Income of estates and trusts distributed or distributable to nonresident beneficiaries is income from sources within this state only if distributed or distributable out of income of the estate or trust derived from sources within this state.
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