A.R.S. § 42-1110 — Successor liability for tax

42-1110 . Successor liability for tax A. The taxes administered pursuant to this article except estate and income taxes are a lien on the property of any person subject to this article who sells his business or stock of goods, or quits business, if the person fails to make a final return and payment of the tax within fifteen days after selling or quitting his business. B. A person's successors or assigns shall withhold from the purchase money an amount sufficient to cover the taxes required to be collected and interest or penalties due and payable until the former owner produces a receipt from the department showing that the department has been paid or a certificate stating that no amount is due as then shown by the records of the department. The department shall respond to a request from the seller for a certificate within fifteen days by either providing the certificate or a written notice stating why the certificate cannot be issued. If a subsequent audit shows a deficiency arising before the sale of the business, the deficiency is an obligation of the seller and does not constitute a liability against the buyer who has received a certificate from the department. If the purchaser of a business or stock of goods fails to withhold sufficient purchase money as provided by this subsection, he is personally liable for payment of the amount of taxes required to be collected or paid by the former owner on account of the business so purchased, with interest and penalties accrued and unpaid by the former owner or assignors.