Arizona § 42-1128 Recovery of collection costs

Arizona Statutes

§ 42-1128 — Recovery of collection costs

Arizona·Title 42 Arizona Revised Statutes·Ch. 1 ADMINISTRATION·Art. 3 General Administrative Provisions

A.A taxpayer who fails to pay any delinquent taxes, penalties or interest for a tax administered under this article is liable for all costs and expenses incurred by the department to collect the delinquent taxes, penalties and interest. The department may collect these expenses and costs at the time of collecting the delinquent taxes, penalties and interest.

B.For the purposes of this section, expenses include contingent fees paid pursuant to section 42-1004, subsection B, paragraph 3.

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

A. A taxpayer who fails to pay any delinquent taxes, penalties or interest for a tax administered under this article is liable for all costs and expenses incurred by the department to collect the delinquent taxes, penalties and interest. The department may collect these expenses and costs at the time of collecting the delinquent taxes, penalties and interest.

B. For the purposes of this section, expenses include contingent fees paid pursuant to section 42-1004, subsection B, paragraph 3.

Arizona § 42-1128 (Recovery of collection costs) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.