Ariz. Rev. Stat. » Title 23
Arizona Revised Statutes

Ariz. Rev. Stat. § 23-933 (2026)

Priority of judgment against assets of employer

✓ current as of May 2026
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Judgments obtained in any action prosecuted by the commission or by the state under the authority of this chapter shall have the same priority against the assets of the employer as claims for taxes.

Notes of Decisions
Cited in 2 cases, 1959–1999 · leading case: Climate Control, Inc. v. Hill, 342 P.2d 854 (Ariz. 1959).
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Climate Control, Inc. v. Hill, 342 P.2d 854 (Ariz. 1959). · cites it 2× “This amendment, now subsection E, A.R.S. § 23-933, hereinafter called the self-rating statute, provides: “The commission may in its discretion endorse on any of its regularly issued policies a self-rating plan, and and may apply tentative rates, subject to modification in…”
In Re DeJesus, 243 B.R. 241 (Bankr. D.N.J. 1999). “’ A.R.S. § 23-933.” Id. The court determined that the obligation to reimburse the ICA for employee compensation paid by the ICA met all four indicia of a tax, and concluded *249 that the obligation constituted an excise tax for purposes of § 507(a)(8)(E).”
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