Arizona Statutes
§ 42-5028 — Failure to pay; personal liability
Arizona § 42-5028
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 5TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES
Art. 1General Administrative Provisions
This text of Arizona § 42-5028 (Failure to pay; personal liability) 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. § 42-5028 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Arizona Department of Revenue v. Action Marine, Inc.
181 P.3d 188 (Arizona Supreme Court, 2008)
Arizona Department of Revenue v. Canyoneers, Inc.
23 P.3d 684 (Court of Appeals of Arizona, 2001)
Arizona Department of Revenue v. Action Marine, Inc.
161 P.3d 1248 (Court of Appeals of Arizona, 2007)
In Re Inselman
334 B.R. 267 (D. Arizona, 2005)
Ador v. Action marine/randall
(Arizona Supreme Court, 2008)
State v. Tunkey
(Arizona Supreme Court, 2023)
State v. Tunkey
(Court of Appeals of Arizona, 2022)
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 § 42-5028, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-5028.