Arizona Laws 42-3152. Personal liability for tax, increases, interest, penalties and collection charges
Current as of: 2024 | Check for updates
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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.
Terms Used In Arizona Laws 42-3152
- Person: means any individual, firm, partnership, joint venture, association, corporation, municipal corporation, estate, trust, club, society or other group or combination acting as a unit, and the plural as well as the singular number. See Arizona Laws 42-3001
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.