If a person liable to pay any tax neglects or refuses to pay the tax, the director may collect the tax and other amounts sufficient to cover the expenses of the levy by levy on all property and rights to property belonging to the person, except property that is exempt under section 28-5949, or on which there is a lien as provided in this article for the payment of the tax.

Terms Used In Arizona Laws 28-5944

  • Director: means the director of the department of transportation. See Arizona Laws 28-101
  • Levy: includes the power of distraint and seizure by any means. See Arizona Laws 28-5931
  • 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
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Tax: means any tax, fee, penalty or interest imposed by this title. See Arizona Laws 28-5931
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