Arizona § 42-5163 Personal liability for tax; remedies for collection

Arizona Statutes

§ 42-5163 — Personal liability for tax; remedies for collection

Arizona § 42-5163

Title 42Arizona Revised Statutes

Ch. 5TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES

Art. 4Use Tax

This text of Arizona § 42-5163 (Personal liability for tax; remedies for collection) 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. § 42-5163 (2026).

Text

Every tax imposed by this article and all increases, interest and penalties thereon shall become, from the time they are due and payable, a personal debt of the taxpayer to the state, and may be collected by action in tax court instituted in the name of the state by the attorney general upon request of the director. Such remedy shall be in addition to other existing remedies or those provided in this article.

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Every tax imposed by this article and all increases, interest and penalties thereon shall become, from the time they are due and payable, a personal debt of the taxpayer to the state, and may be collected by action in tax court instituted in the name of the state by the attorney general upon request of the director. Such remedy shall be in addition to other existing remedies or those provided in this article.