Arizona Laws > Title 43 > Chapter 9 > Article 5 – Transferee Liability
Current as of: 2024 | Check for updates
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Other versions
| § 43-951 | Assessment against transferee for tax |
| § 43-952 | Liability of transferee of assets |
| § 43-953 | Period of limitation relating to transferees |
Terms Used In Arizona Laws > Title 43 > Chapter 9 > Article 5 - Transferee Liability
- Assessment: includes a proposed additional assessment. See Arizona Laws 43-104
- Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
- Fiduciary: A trustee, executor, or administrator.
- Fiduciary: means a guardian, trustee, personal representative, executor, administrator, receiver or conservator, whether individual or corporate, or any person acting in any fiduciary capacity for any person, estate or trust. See Arizona Laws 43-104
- including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Person: includes individuals, fiduciaries, partnerships and corporations. See Arizona Laws 43-104
- Property: includes both real and personal property. See Arizona Laws 1-215
- Tax: means the taxes imposed under this title. See Arizona Laws 43-104
- Writing: includes printing. See Arizona Laws 1-215