Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-1154
Priority of tax claim
42-1154 . Priority of tax claim A. The amounts required to be collected by the department, with interest and penalties, shall be satisfied first in any of the following cases:
# 1.
If the person is insolvent.
# 2.
If the person makes a voluntary assignment of assets.
# 3.
If the estate of the person in the hands of executors, administrators or heirs is insufficient to pay all debts due from the deceased.
# 4.
If the estate and effects of an absconding, concealed or absent person required to pay any amount under this title are levied upon by process of law. B. This section does not give this state a preference over any recorded lien which was recorded prior to the time the department recorded a notice of lien pursuant to section 42-1152.
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In this chapter (40 sections)
- 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…
- 42-1131 · Electronic signatures; definition
- 42-1151 · Lien
- 42-1152 · Filing of lien; notice; recording
- 42-1153 · Release or subordination of lien
- 42-1154 · Priority of tax claim
- 42-1155 · Voluntary liens on property; security for delinquent taxes
- 42-1201 · Levy and distraint; definition
- 42-1202 · Surrender of property subject to levy; definition
- 42-1203 · Production of books
- 42-1204 · Property exempt from levy
- 42-1205 · Notice and sale of seized property
- 42-1206 · Authority to release levy and return property
- 42-1207 · Financial institutions data match; prohibited disclosure;…
- 42-1251 · Appeal to the department; hearing
- 42-1251.1 · Appeals of suspension, revocation or refusal to renew…
- 42-1252 · State board of tax appeals
- 42-1253 · Appeal to state board of tax appeals; definition
- 42-1254 · Appeal to tax court
- 42-1255 · Burden of proof
- 42-1301 · Designating military reuse zone; term; renewal
- 42-1302 · Tax incentives; conditions
- 42-1303 · Duties of department of revenue; annual report