Arizona Laws 28-5942. Priority of tax claim
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A. The amount required to be collected by the director with interest and penalties shall be satisfied first in any of the following cases:
Terms Used In Arizona Laws 28-5942
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Director: means the director of the department of transportation. See Arizona Laws 28-101
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: means an individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver or syndicate, this state, any county, city, town, district or other subdivision of this state, an Indian tribe, or any other group or combination acting as a unit. See Arizona Laws 28-5601
- Process: means a citation, writ or summons issued in the course of judicial proceedings. See Arizona Laws 1-215
- State: means a state of the United States and the District of Columbia. See Arizona Laws 28-101
1. If the person is insolvent.
2. If the person makes a voluntary assignment of the person’s 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 on by process of law.
B. This section does not give this state a preference over any recorded lien that was recorded before the time the director recorded a notice of lien pursuant to section 28-5940.