Arizona § 42-3152 Personal liability for tax, increases, interest, penalties and collection charges

Arizona Statutes

§ 42-3152 — Personal liability for tax, increases, interest, penalties and collection charges

Arizona § 42-3152

Title 42Arizona Revised Statutes

Ch. 3LUXURY PRIVILEGE TAX

Art. 4Enforcement

This text of Arizona § 42-3152 (Personal liability for tax, increases, interest, penalties and collection charges) 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. § 42-3152 (2026).

Text

A.Every tax and all increases, interest and penalties imposed by this article, from the time they are due and payable, become a personal debt of the taxpayer to this state.

B.A person who fails to remit any additional charge made to cover the tax or truthfully account for and pay over any such amount is, in addition to other penalties provided by law, personally liable for the total amount of the additional charge so made and not accounted for or paid over.

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A. Every tax and all increases, interest and penalties imposed by this article, from the time they are due and payable, become a personal debt of the taxpayer to this state.

B. A person who fails to remit any additional charge made to cover the tax or truthfully account for and pay over any such amount is, in addition to other penalties provided by law, personally liable for the total amount of the additional charge so made and not accounted for or paid over.