Arizona § 43-721 Immediate assessment upon bankruptcy or receivership

Arizona Statutes

§ 43-721 — Immediate assessment upon bankruptcy or receivership

Arizona § 43-721

Title 43Arizona Revised Statutes

Ch. 7JEOPARDY ASSESSMENTS; BANKRUPTCY; RECEIVERSHIP

Art. 2Bankruptcy or Receivership

This text of Arizona § 43-721 (Immediate assessment upon bankruptcy or receivership) 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. § 43-721 (2026).

Text

Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States or of any state, any deficiency, interest, additional amounts or additions to the tax provided for by law determined by the department in respect of a tax imposed by this title upon the taxpayer may be immediately assessed.

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Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States or of any state, any deficiency, interest, additional amounts or additions to the tax provided for by law determined by the department in respect of a tax imposed by this title upon the taxpayer may be immediately assessed.