https://openjurist.org/state-code/az/43/toc/43.c13.a6
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Title 43 — Taxation of Income
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Taxation of Income
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ESTATES AND TRUSTS
Article
Credits
A.R.S. § 43-1381
— Credit for taxes paid to other state or country
A.R.S. § 43-1382
— Credit for entity-level income tax