Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 14. VALUATION OF CENTRALLY ASSESSED PROPERTY |
Article 7. Valuation and Taxation of Private Car Companies |
Sec 42-14309. Debt; lien
Latest version.
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The tax imposed by this article:
1. Is a debt of the private car company.
2. May be collected by an action instituted and prosecuted by the attorney general on the director's request.
3. Is a lien pursuant to section 42-17154 against the private car property.
4. Is also a lien against all other property of the taxpayer under section 42-1151.