Arizona § 43-951 Assessment against transferee for tax

Arizona Statutes

§ 43-951 — Assessment against transferee for tax

Arizona § 43-951

Title 43Arizona Revised Statutes

Ch. 9GENERAL ACCOUNTING PROVISIONS

Art. 5Transferee Liability

This text of Arizona § 43-951 (Assessment against transferee for tax) 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. § 43-951 (2026).

Text

The taxes imposed by this title upon any taxpayer other than a transferee, for whose payment any bank or person other than the taxpayer is liable at law or in equity, may be assessed against such bank or person in the same manner as is provided in chapter 5 of this title for the assessment of deficiencies and may be assessed within the periods specified in section 43-953. The provisions of this section and other provisions of this title respecting the collection of taxes shall apply to the collection of such taxes from such bank or person to the same extent and with the same force and effect as though such bank or person were the taxpayer.

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The taxes imposed by this title upon any taxpayer other than a transferee, for whose payment any bank or person other than the taxpayer is liable at law or in equity, may be assessed against such bank or person in the same manner as is provided in chapter 5 of this title for the assessment of deficiencies and may be assessed within the periods specified in section 43-953. The provisions of this section and other provisions of this title respecting the collection of taxes shall apply to the collection of such taxes from such bank or person to the same extent and with the same force and effect as though such bank or person were the taxpayer.