ARM 42.15.303. FILING INDIVIDUAL INCOME TAX RETURNS USING A DESIGNEE

(1) A taxpayer who is unable to file their individual income tax return may have the return filed by a designated agent. For purposes of this rule, a designated agent is a person designated by the taxpayer under a power of attorney, or in the case of a minor, incapacitated person, or decedent, a parent, guardian, or other court-designated person charged with the taxpayer's financial matters. (2) An individual income tax return must be filed for a decedent taxpayer covering the period from the beginning of the taxable year to the date of death.