Arizona Revised Statutes

Ariz. Rev. Stat. § 42-5013 (2026)

Partnerships

✓ current as of May 2026

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A. All taxes levied under this article upon the business activities of a partnership shall be a liability and charge against each and all of the partners, but when the tax is paid by the partnership the liability against each and all of the partners shall terminate.

B. Licenses issued to persons engaged in business as partners shall be in the name of the partnership.

Notes of Decisions

Cited in 1 case, 2007–2007 · leading case: Arizona Dep't of Revenue v. Action Marine, Inc., 161 P.3d 1248 (Ariz. Ct. App. 2007).

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Arizona Dep't of Revenue v. Action Marine, Inc., 161 P.3d 1248 (Ariz. Ct. App. 2007). · cites it 2× “§ 42-5028 in 1980, partners could be held personally liable for a partnership’s tax debts under A.R.S. § 42-5013(A) (2006) (formerly AR.S.”

— Ariz. Rev. Stat. § 42-5013(A) — 1 case

Arizona Dep't of Revenue v. Action Marine, Inc., 161 P.3d 1248 (Ariz. Ct. App. 2007). “§ 42-5028 in 1980, partners could be held personally liable for a partnership’s tax debts under A.R.S. § 42-5013(A) (2006) (formerly AR.S.”

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