Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-3152
Personal liability for tax, increases, interest, penalties and collection charges
Official textazleg.gov
42-3152 . Personal liability for tax, increases, interest, penalties and collection charges A. Every tax and all increases, interest and penalties imposed by this article, from the time they are due and payable, become a personal debt of the taxpayer to this state. B. A person who fails to remit any additional charge made to cover the tax or truthfully account for and pay over any such amount is, in addition to other penalties provided by law, personally liable for the total amount of the additional charge so made and not accounted for or paid over.
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In this chapter (40 sections)
- 42-3001 · Definitions
- 42-3002 · Preemption by state of luxury taxation
- 42-3003 · Powers of administration and regulation
- 42-3004 · Rules
- 42-3005 · Agents and other employees; bond; credentials; removal
- 42-3006 · Tax stamps; general requirements
- 42-3008 · Refunds; definitions
- 42-3009 · Exemption for articles and substances sold in interstate…
- 42-3010 · Transaction invoices and other records; retention period
- 42-3051 · Levy of tax
- 42-3052 · Classifications of luxuries; rates of tax
- 42-3053 · Method of payment; receipts; electronic filings of returns,…
- 42-3101 · Deposit
- 42-3102 · Distribution to state general fund
- 42-3103 · Monies allocated for state school aid
- 42-3104 · Monies allocated to the corrections fund
- 42-3106 · Monies allocated to the drug treatment and education fund;…
- 42-3151 · Inspection of records and stocks of luxuries
- 42-3152 · Personal liability for tax, increases, interest, penalties…
- 42-3153 · Remedies for collection
- 42-3154 · Failure or refusal to permit examination of records;…
- 42-3251 · Levy and collection of tobacco tax
- 42-3251.1 · Levy and collection of tobacco tax
- 42-3251.2 · Levy and collection of tobacco tax for smoke-free Arizona…
- 42-3252 · Disposition of monies
- 42-3253 · Administration
- 42-3301 · Definitions
- 42-3302 · Levy; rates; disposition of revenues
- 42-3303 · Tax on the consumer; precollection and remission by…
- 42-3303.1 · Stamps required for cigarettes sold on Indian reservations…
- 42-3304 · Exemptions; rules
- 42-3305 · Enforcement; penalty for failure to precollect and remit tax;…
- 42-3306 · Administration
- 42-3307 · Preemption by state
- 42-3308 · Agreements between the department and tribal tax authorities;…
- 42-3351 · Bonds required of liquor wholesalers; exemption
- 42-3352 · Reports of distillers and manufacturers
- 42-3353 · Return and payment by cider or malt liquor wholesalers
- 42-3354 · Return and payment by spirituous or vinous liquor wholesalers
- 42-3355 · Return and payment by farm wineries, manufacturers, direct…