Arizona Statutes
§ 43-435 — Failure to collect and pay over tax; personal liability
Arizona·Title 43 Arizona Revised Statutes·Ch. 4 WITHHOLDING·Art. 3 Withholding as Payment of Tax for Employee
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 income