The tax imposed by this article:

Terms Used In Arizona Laws 42-14309

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Director: means the director of the department. See Arizona Laws 42-1001
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Private car company: means a person who is engaged in the business of operating, furnishing or leasing cars, whether or not owned by the person and regardless of what name is applied to the cars, to be used for transporting or accommodating persons or freight over railroad lines that are located wholly or partially in this state and that are not owned, leased or operated by that person. See Arizona Laws 42-14301
  • Property: includes both real and personal property. See Arizona Laws 1-215

1. Is a debt of the private car company.

2. May be collected by an action instituted and prosecuted by the attorney general on the director‘s request.

3. Is a lien pursuant to section 42-17154 against the private car property.

4. Is also a lien against all other property of the taxpayer under section 42-1151.

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