2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-18060 Lien of fiduciary paying tax
42-18060. Lien of fiduciary paying tax
If the tax on property is assessed to a person as agent for another, or in a representative capacity, that person has a lien on that property or any property of the principal in the fiduciary's possession until the fiduciary is indemnified against the tax payment, or if the fiduciary has paid the tax, until the fiduciary is reimbursed for the payment.
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