Terms Used In Arizona Laws > Title 43 > Chapter 7 > Article 2 - Bankruptcy or Receivership

• Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Tax: means the taxes imposed under this title. See Arizona Laws 43-104
• Trustee: A person or institution holding and administering property in trust.
• United States: when used in a geographical sense, includes the states, the District of Columbia and the possessions of the United States. See Arizona Laws 43-104
• Writing: includes printing. See Arizona Laws 1-215