43-1363. Effect of certificate The certificate of the department shall not relieve the estate for which the fiduciary acts of liability for any taxes which may become due from the decedent or estate under this title after the issuance of the certificate. It also shall not relieve the fiduciary of the liability imposed by section 43-1364.
Arizona Legal Code
§ 43.1363
Source: https://www.azleg.gov/ars/43/01363.htm· Version 2026