A.R.S. § 42-5024 — Personal liability for tax; remedies for collection

42-5024 . Personal liability for tax; remedies for collection Every tax imposed by this article and all increases, interest and penalties thereon shall become, from the time they are due and payable, a personal debt of the taxpayer to the state and may be collected by legal action under section 42-1114. Such remedy shall be in addition to existing remedies or those provided in this article.