Ariz. Rev. Stat. § 43-1366
Current through L. 2024, ch. 226
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.
A.R.S. § 43-1366