Arizona Laws 42-1154. Priority of tax claim
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A. The amounts required to be collected by the department, with interest and penalties, shall be satisfied first in any of the following cases:
Terms Used In Arizona Laws 42-1154
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Department: means the department of revenue. See Arizona Laws 42-1001
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
- Process: means a citation, writ or summons issued in the course of judicial proceedings. See Arizona Laws 1-215
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.