Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-1114
Suit to recover taxes
42-1114 . Suit to recover taxes A. The department may bring an action in the name of this state to recover the amount of any taxes, penalties, interest or other amounts owed by the taxpayer to the department that are due and unpaid. The department of law shall prosecute the action. In the action a writ of attachment may be issued and no bond or affidavit previous to issuing the attachment is required. In the action a certificate by the department of revenue showing the delinquency is prima facie evidence of the levy of the tax, of the delinquency and of the compliance by the department of revenue with all the provisions of law relating to the computation and levy of the tax. B. The department of revenue may bring an appropriate action in any court of competent jurisdiction in the United States or any foreign country in the name of this state to recover the amount of any taxes, interest and penalties or any other amounts owed by the taxpayer to the department that are due. The department of law shall prosecute the action. C. The action shall not commence more than ten years after the amount of taxes determined to be due becomes final unless the taxpayer and the department extend the ten year limitation or enforced collection has been stayed by operation of federal or state law. If enforced collection has been stayed, the period of limitations shall be extended by the period of time that the department was stayed from engaging in enforced collections.
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In this chapter (40 sections)
- 42-1101 · Application
- 42-1101.1 · Definitions
- 42-1102 · Taxpayer bonds; definition
- 42-1103 · Enjoining delinquent taxpayer from engaging or continuing in…
- 42-1103.1 · Action to enjoin return preparers
- 42-1103.2 · Understatement of taxpayer's liability by return preparer;…
- 42-1103.3 · Suspension from electronic filing program
- 42-1104 · Statute of limitation; exceptions
- 42-1105 · Taxpayer identification, verification and records; retention
- 42-1105.1 · Signatures; return preparers and electronic return…
- 42-1105.2 · Date of filing by electronic means; definitions
- 42-1105.3 · Unauthorized disclosure; violation; classification
- 42-1106 · Time limitations for credit and refund claims
- 42-1107 · Extension of time for filing returns
- 42-1108 · Audit; deficiency assessments; nonaudit adjustments;…
- 42-1109 · Failure to file return; false or fraudulent return; limited…
- 42-1110 · Successor liability for tax
- 42-1111 · Jeopardy assessments
- 42-1112 · Enforcement powers and duties
- 42-1113 · Closing agreements
- 42-1114 · Suit to recover taxes
- 42-1115 · Payment under protest
- 42-1116 · Disposition of tax revenues
- 42-1116.1 · Department of revenue administrative fund
- 42-1116.2 · Department of revenue tax fraud interdiction fund; uses
- 42-1117 · Tax refund account
- 42-1118 · Refunds, credits, offsets and abatements
- 42-1119 · Denial of refund
- 42-1120 · Overpayment and underpayment; spouses; trusts and estates
- 42-1121 · Overpayment and underpayment in different tax years
- 42-1122 · Setoff for debts to state agencies, political subdivisions…
- 42-1123 · Interest
- 42-1124 · Failure to affix stamps or pay or account for tax; forfeiture…
- 42-1125 · Civil penalties; definition
- 42-1125.1 · Civil penalties for return preparers, electronic filing and…
- 42-1126 · Fee for bad checks; definition
- 42-1127 · Criminal violation; classification; place of trial;…
- 42-1128 · Recovery of collection costs
- 42-1129 · Payment of tax by electronic funds transfer
- 42-1130 · Temporary tax relief for out of state employees and out of…