43-1366. Notice of fiduciary relationship
52 words·~1 min read·
/az/title-43/43-1366A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.