Arizona § 42-2066 Statute of limitations on tax debts

Arizona Statutes

§ 42-2066 — Statute of limitations on tax debts

Arizona § 42-2066

Title 42Arizona Revised Statutes

Ch. 2TAXPAYER PROTECTION AND SERVICES

Art. 2Taxpayers' Bill of Rights

This text of Arizona § 42-2066 (Statute of limitations on tax debts) 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. § 42-2066 (2026).

Text

A taxpayer's obligations for any tax, interest or penalty required to be collected by the department for any tax period are extinguished, if not previously satisfied, ten years after the amount of tax determined to be due becomes final unless one of the following circumstances applies:

1.The department has commenced a suit to collect the debt pursuant to section 42-1114.

2.The taxpayer has agreed in writing to extend this time period before the time period expires.

3.Enforced collection has been stayed by the operation of federal or state law during the period. The period of limitations prescribed by this section is extended by the period of time that the department was stayed from engaging in enforced collections.

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A taxpayer's obligations for any tax, interest or penalty required to be collected by the department for any tax period are extinguished, if not previously satisfied, ten years after the amount of tax determined to be due becomes final unless one of the following circumstances applies:

1. The department has commenced a suit to collect the debt pursuant to section 42-1114.

2. The taxpayer has agreed in writing to extend this time period before the time period expires.

3. Enforced collection has been stayed by the operation of federal or state law during the period. The period of limitations prescribed by this section is extended by the period of time that the department was stayed from engaging in enforced collections.