Arizona Statutes
§ 42-14309 — Debt; lien
Arizona § 42-14309
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 14VALUATION OF CENTRALLY ASSESSED PROPERTY
Art. 7Valuation and Taxation of Private Car Companies
This text of Arizona § 42-14309 (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. § 42-14309 (2026).
Text
The tax imposed by this article:
1.Is a debt of the private car 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 private car property.
4.Is also a lien against all other property of the taxpayer under section 42-1151.
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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 § 42-14309, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-14309.