43-1331. Additions to Arizona gross income; estates and trusts In computing Arizona taxable income of an estate or trust, the estate or trust's share of the fiduciary adjustment shall be added to Arizona gross income to the extent that the amount determined pursuant to section 43-1333 increases the estate or trust's Arizona gross income.
Arizona Legal Code
§ 43.1331
Source: https://www.azleg.gov/ars/43/01331.htm· Version 2026