Arizona § 28-5946 Levy; property; seizure

Arizona Statutes

§ 28-5946 — Levy; property; seizure

Arizona § 28-5946

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 5Tax Administration

This text of Arizona § 28-5946 (Levy; property; seizure) 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. § 28-5946 (2026).

Text

A.Except as otherwise provided in section 28-5945, subsection B, a levy extends only to property possessed and obligations existing at the time of the levy.

B.In any case in which the director may levy on property or rights to property, the director may seize and sell the property or rights to property, whether real or personal, tangible or intangible.

C.If any property or right to property on which a levy has been made under section 28-5945, subsection A is not sufficient to satisfy the claim of the director for which the levy is made, the director may proceed as often as is necessary to levy in like manner on any other property liable to levy of the person against whom the claim exists, until the amount due, together with all expenses, is fully paid.

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A. Except as otherwise provided in section 28-5945, subsection B, a levy extends only to property possessed and obligations existing at the time of the levy.

B. In any case in which the director may levy on property or rights to property, the director may seize and sell the property or rights to property, whether real or personal, tangible or intangible.

C. If any property or right to property on which a levy has been made under section 28-5945, subsection A is not sufficient to satisfy the claim of the director for which the levy is made, the director may proceed as often as is necessary to levy in like manner on any other property liable to levy of the person against whom the claim exists, until the amount due, together with all expenses, is fully paid.