Ariz. Rev. Stat. » Title 43
Arizona Revised Statutes

Ariz. Rev. Stat. § 43-1363 (2026)

Effect of certificate

✓ current as of May 2026
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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.

Notes of Decisions
Cited in 1 case, 1984–1984 · leading case: Bowles v. Arizona Dep't of Revenue, 679 P.2d 96 (Ariz. Ct. App. 1984).
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Bowles v. Arizona Dep't of Revenue, 679 P.2d 96 (Ariz. Ct. App. 1984). · cites it 2× “Additionally, when A.R.S. § 43-1363 and § 43-1364 are read together, it appears that the issuance of the certificate sought does not relieve the fiduciary of the liability imposed by § 43-1364.”
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