Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-14309 — Debt; lien
42-14309 . Debt; lien 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.
Source: official text