Arizona § 43-723 Claim for tax in case of bankruptcy or receivership

Arizona Statutes

§ 43-723 — Claim for tax in case of bankruptcy or receivership

Arizona § 43-723

Title 43Arizona Revised Statutes

Ch. 7JEOPARDY ASSESSMENTS; BANKRUPTCY; RECEIVERSHIP

Art. 2Bankruptcy or Receivership

This text of Arizona § 43-723 (Claim for tax in case of 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. § 43-723 (2026).

Text

Claims for the deficiency and such interest, additional amounts and additions to the tax may be presented, for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending despite the pendency of proceedings for reassessment of the deficiency pursuant to a protest or an appeal to the department or an appeal to the superior court. No appeal from the action of the department to a superior court may be filed after the adjudication of bankruptcy or the appointment of a receiver.

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Claims for the deficiency and such interest, additional amounts and additions to the tax may be presented, for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending despite the pendency of proceedings for reassessment of the deficiency pursuant to a protest or an appeal to the department or an appeal to the superior court. No appeal from the action of the department to a superior court may be filed after the adjudication of bankruptcy or the appointment of a receiver.