Ariz. Rev. Stat. » Title 14
Arizona Revised Statutes

Ariz. Rev. Stat. § 14-3903 (2026)

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✓ current as of May 2026
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The amount of a noncontingent indebtedness of a successor to the estate if due, or its present value if not due, shall be offset against the successor's interest, but the successor has the benefit of any defense which would be available to him in a direct proceeding for recovery of the debt.

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2026–2026 · leading case: Losacker v. Welle (Ariz. Ct. App. 2026).
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Losacker v. Welle (Ariz. Ct. App. 2026). · cites it 4× “§ 14-2110, a debt owed to a decedent is only held against the debtor, and under A.R.S. § 14-3903, a debt owed by a beneficiary will be offset against their share.”
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