2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-14257 Debt; lien
42-14257. Debt; lien
The tax imposed by this article:
1. Is a debt of the airline company.
2. May be collected by an action instituted and prosecuted by the attorney general on the director's request.
3. Is a lien pursuant to section 42-17154 against the assessed flight property.
4. Is also a lien against all other property of the taxpayer under section 42-1151.
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