2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-5163 Personal liability for tax; remedies for collection


AZ Rev Stat § 42-5163 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-5163. 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 action in tax court instituted in the name of the state by the attorney general upon request of the director. Such remedy shall be in addition to other existing remedies or those provided in this article.

Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.