If a levy has been made or is about to be made on property, or a right to property, any person having custody or control of books or records containing evidence or statements relating to the property or a right to the property subject to levy, on demand of the department, shall exhibit the books or records to the department.

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Terms Used In Arizona Laws 23-754

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
  • Property: includes both real and personal property. See Arizona Laws 1-215
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