42-1128. Recovery of collection costs
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/az/title-42/42-1128A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A. A taxpayer who fails to pay any delinquent taxes, penalties or interest for a tax administered under this article is liable for all costs and expenses incurred by the department to collect the delinquent taxes, penalties and interest. The department may collect these expenses and costs at the time of collecting the delinquent taxes, penalties and interest.
B. For the purposes of this section, expenses include contingent fees paid pursuant to section 42-1004, subsection B, paragraph 3.