Arizona § 28-5945 Levy; salary; wages

Arizona Statutes

§ 28-5945 — Levy; salary; wages

Arizona § 28-5945

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 5Tax Administration

This text of Arizona § 28-5945 (Levy; salary; wages) 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. § 28-5945 (2026).

Text

A. Levy may be made on the accrued salary or wages of any officer, employee or elected official of this state or its political subdivisions or any agency or instrumentality of this state or its political subdivisions by serving a notice of levy on the department of administration in the case of state wages or salaries and on the chief disbursing officer of political subdivisions in the case of wages or salaries paid by political subdivisions. B. Concerning a levy on salary or wages payable to or received by a taxpayer: 1. The effect is continuous from the date the levy is first made until the liability out of which the levy arose is satisfied or becomes unenforceable. 2. The director shall promptly:

(a)Release the levy when the liability out of which the levy arose is satisfied or bec

Free access — add to your briefcase to read the full text and ask questions with AI

A. Levy may be made on the accrued salary or wages of any officer, employee or elected official of this state or its political subdivisions or any agency or instrumentality of this state or its political subdivisions by serving a notice of levy on the department of administration in the case of state wages or salaries and on the chief disbursing officer of political subdivisions in the case of wages or salaries paid by political subdivisions.

B. Concerning a levy on salary or wages payable to or received by a taxpayer:

1. The effect is continuous from the date the levy is first made until the liability out of which the levy arose is satisfied or becomes unenforceable.

2. The director shall promptly:

(a) Release the levy when the liability out of which the levy arose is satisfied or becomes unenforceable.

(b) Notify the person on whom the levy was made that the levy has been released.