2005 Arizona Revised Statutes - Revised Statutes §23-743 Limitations
A. Except for the provisions of subsection C, additional contributions, payments in lieu of contributions, interest or penalties shall not be determined by the department to be due after three years from the date the contributions, payments in lieu of contributions, interest or penalties became delinquent.
B. If additional contributions, interest or penalties have been determined to be due pursuant to this chapter and rules prescribed by the department within the statutory time limits, there is no time limit for collecting contributions, payments in lieu of contributions, interest or penalties.
C. In case of failure without good cause to file a return, fraud or intent to evade any provision of this chapter, additional contributions, payments in lieu of contributions, interest or penalties shall not be determined by the department to be due after six years from the date the contributions, interest or penalties became delinquent.
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