Attorneys, personal representatives or fiduciary of a trust or estate can request a Certificate of Taxes from Arizona Department of Revenue. Luckily for Arizona residents, there is no state estate tax.This became effective January 1, 2005. Arizona does not have an estate or inheritance tax. As of my knowledge cutoff in September 2021, Arizona does not impose an estate tax. File Form 140: The Arizona estate tax return, Form 140, is required if the estate is subject to state estate taxes. Handling Estate Taxes in Arizona. There is no inheritance tax in Arizona. Taxes on estates and inheritance in states with no law default to the federal inheritance tax law.