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AZ SB1434
Bill
Status
2/1/2011
Primary Sponsor
Albert Melvin
Click for details
AI Summary
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Amends Arizona Revised Statutes section 43-567 to make technical corrections to the lien statute for taxes owed by trust grantors.
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Changes "upon" to "on" throughout the statute for grammatical consistency (e.g., "On the recording of an abstract of judgment").
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Replaces "which" with "that" when referring to trust income taxable to the grantor under chapter 13.
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Changes "constitute" to "constitutes" to maintain proper subject-verb agreement with "the amount of the taxes, interest and penalties."
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Replaces gendered pronoun "his" with gender-neutral language "the fiduciary's" when describing the fiduciary's address in department records.
Legislative Description
Taxation; trust income; technical correction
Last Action
Referred to Senate RULES Committee
2/2/2011