Arizona Statutes
§ 43-435 — Failure to collect and pay over tax; personal liability
Arizona § 43-435
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 4WITHHOLDING
Art. 3Withholding as Payment of Tax for Employee
This text of Arizona § 43-435 (Failure to collect and pay over tax; 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. § 43-435 (2026).
Text
Any person required to collect, truthfully account for and pay over any tax imposed by this title who fails to do so is, in addition to other penalties provided by law, personally liable for the total amount of the tax not collected or accounted for and paid over.
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Related
Arizona Department of Revenue v. Action Marine, Inc.
181 P.3d 188 (Arizona Supreme Court, 2008)
Ador v. Action marine/randall
(Arizona Supreme Court, 2008)
State v. Tunkey
(Arizona Supreme Court, 2023)
Nearby Sections
15
§ 43-1001
Definitions§ 43-101
Title§ 43-1011
Taxes and tax rates§ 43-1011; Version 2
Taxes and tax rates§ 43-1012
Optional tax table§ 43-102
Declaration of intent§ 43-1021
Addition to Arizona gross incomeCite This Page — Counsel Stack
Bluebook (online)
Arizona § 43-435, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-435.