Any person against whom a tax is levied under this article may be enjoined by an action commenced by the attorney general or a county attorney in the name of the state, at the request of the department, from engaging or continuing in any business for which a tax is imposed by this article until the taxes have been paid, and until such person has complied with this article.

Terms Used In Arizona Laws 42-5027

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Business: includes all activities or acts, personal or corporate, that are engaged in or caused to be engaged in with the object of gain, benefit or advantage, either directly or indirectly, but does not include either:

    (a) Casual activities or sales. See Arizona Laws 42-5001

  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Engaging: when used with reference to engaging or continuing in business, includes the exercise of corporate or franchise powers. See Arizona Laws 42-5001
  • Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
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