Arizona § 23-748 Effect upon lien of transfer of assets by delinquent

Arizona Statutes

§ 23-748 — Effect upon lien of transfer of assets by delinquent

Arizona § 23-748

Title 23Arizona Revised Statutes

Ch. 4EMPLOYMENT SECURITY

Art. 5Contributions

This text of Arizona § 23-748 (Effect upon lien of transfer of assets by delinquent) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 23-748 (2026).

Text

The transfer, through sale, exchange or otherwise, of a major portion of the assets of a delinquent employer shall not defeat or impair the lien in favor of the commission, and the person acquiring the assets shall be liable for payment of all delinquent contributions, interest or penalties owed by his predecessor in interest. In an action involving title to real or personal property against which the commission has or may claim a lien, the commission shall be made a party.

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The transfer, through sale, exchange or otherwise, of a major portion of the assets of a delinquent employer shall not defeat or impair the lien in favor of the commission, and the person acquiring the assets shall be liable for payment of all delinquent contributions, interest or penalties owed by his predecessor in interest. In an action involving title to real or personal property against which the commission has or may claim a lien, the commission shall be made a party.