2017 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-1366 Notice of fiduciary relationship

Universal Citation: AZ Rev Stat § 43-1366 (2017)

43-1366. Notice of fiduciary relationship

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.

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