42-14309. Debt; lien
61 words·~1 min read·
/az/title-42/42-14309A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.