Arizona § 42-1128 Recovery of collection costs

Arizona Statutes

§ 42-1128 — Recovery of collection costs

Arizona § 42-1128

Title 42Arizona Revised Statutes

Ch. 1ADMINISTRATION

Art. 3General Administrative Provisions

This text of Arizona § 42-1128 (Recovery of collection costs) 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. § 42-1128 (2026).

Text

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.

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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.