43-1301. Definitions; estates and
trusts


In this chapter, unless the context otherwise requires:


1. "Arizona gross income" means:


(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.


(b) Of a resident estate or trust, the taxable income for the taxable year,
computed according to the internal revenue code.


2. "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.


3. "Nonresident estate or trust" means an estate or trust that is not a resident
estate or trust.


4. "Resident estate" means the estate of a decedent who was a resident of this
state at the time of death.


5. "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.