Every tax imposed by this article and all increases, interest and penalties thereon shall become, from the time they are due and payable, a personal debt of the taxpayer to the state, and may be collected by action in tax court instituted in the name of the state by the attorney general upon request of the director. Such remedy shall be in addition to other existing remedies or those provided in this article.

Terms Used In Arizona Laws 42-5163

  • 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
  • Taxpayer: means any retailer or person storing, using or consuming tangible personal property, the storage, use or consumption of which is subject to the tax imposed by this article when such tax was not paid to a retailer. See Arizona Laws 42-5151