2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-5024 Personal liability for tax; remedies for collection
42-5024. Personal liability for tax; remedies for collection
Every tax imposed by this article and all increases, interest and penalties thereon shall become, from the time they are due and payable, a personal debt of the taxpayer to the state and may be collected by legal action under section 42-1114. Such remedy shall be in addition to existing remedies or those provided in this article.
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