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.
Arizona Legal Code
§ 43.1093
Source: https://www.azleg.gov/ars/43/01093.htm· Version 2026