2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-19157 Collection of delinquent taxes


AZ Rev Stat § 42-19157 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-19157. Collection of delinquent taxes

Except as otherwise prescribed by this article, if a person who is liable for paying tax under this article evades or is delinquent in paying the tax, the tax shall be collected in the manner and by the officers prescribed by this chapter for collecting delinquent taxes on personal property. For delinquent tax report purposes, those officers shall use the method and procedures of identifying mobile homes as prescribed by the department of transportation.

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