23-748. Effect upon lien of transfer of assets by delinquent
81 words·~1 min read·
/az/title-23/23-748A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The transfer, through sale, exchange or otherwise, of a major portion of the assets of a delinquent employer shall not defeat or impair the lien in favor of the commission, and the person acquiring the assets shall be liable for payment of all delinquent contributions, interest or penalties owed by his predecessor in interest. In an action involving title to real or personal property against which the commission has or may claim a lien, the commission shall be made a party.