Arizona Code § 42-5024

Personal liability for tax; remedies for collection
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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.

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