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.
Arizona Legal Code
§ 43.1366
Source: https://www.azleg.gov/ars/43/01366.htm· Version 2026