Arizona Statutes
§ 42-14257 — Debt; lien
Arizona § 42-14257
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 14VALUATION OF CENTRALLY ASSESSED PROPERTY
Art. 6Valuation and Taxation of Airline Companies
This text of Arizona § 42-14257 (Debt; lien) 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. § 42-14257 (2026).
Text
The tax imposed by this article:
1.Is a debt of the airline company.
2.May be collected by an action instituted and prosecuted by the attorney general on the director's request.
3.Is a lien pursuant to section 42-17154 against the assessed flight property.
4.Is also a lien against all other property of the taxpayer under section 42-1151.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Southwest Airlines Co. v. Arizona Department of Revenue
175 P.3d 700 (Court of Appeals of Arizona, 2008)
Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
Powers and duties of director§ 42-1007
Service of process upon the director§ 42-1051
Definitions§ 42-1052
Suits to enforce state tax; comity§ 42-11001
Definitions§ 42-11002
Property subject to taxation§ 42-11003
Double taxation prohibitedCite This Page — Counsel Stack
Bluebook (online)
Arizona § 42-14257, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-14257.