43-1332. Subtractions from Arizona gross income; estates and trusts
In computing Arizona taxable income of an estate or trust, the following shall be subtracted from Arizona gross income:
1. The estate or trust's share of the fiduciary adjustment to the extent that the amount determined pursuant to section 43-1333 decreases the estate or trust's Arizona gross income.
2. In the case of an estate, the amount of federal estate taxes paid in the current taxable year.