Arizona Statutes
§ 28-5944 — Levy and distraint
Arizona § 28-5944
This text of Arizona § 28-5944 (Levy and distraint) 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. § 28-5944 (2026).
Text
If a person liable to pay any tax neglects or refuses to pay the tax, the director may collect the tax and other amounts sufficient to cover the expenses of the levy by levy on all property and rights to property belonging to the person, except property that is exempt under section 28-5949, or on which there is a lien as provided in this article for the payment of the tax.
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Bluebook (online)
Arizona § 28-5944, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/28-5944.