Ariz. Rev. Stat. » Title 42
Arizona Revised Statutes

Ariz. Rev. Stat. § 42-5024 (2026)

Personal liability for tax; remedies for collection

✓ current as of May 2026
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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 legal action under section 42-1114. Such remedy shall be in addition to existing remedies or those provided in this article.

Notes of Decisions
Cited in 3 cases, 2008–2010 · leading case: Arizona Dep't of Revenue v. Action Marine, Inc., 181 P.3d 188 (Ariz. 2008).
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Arizona Dep't of Revenue v. Action Marine, Inc., 181 P.3d 188 (Ariz. 2008). · cites it 26× “A.R.S. § 42-5024 (2006). Taxpayers may pay the TPT themselves or charge customers a separately itemized amount to cover TPTs.”
Rigel Corp. v. State, 234 P.3d 633 (Ariz. Ct. App. 2010). · cites it 2× “§ 42-5061(A) (2006), which provides in relevant part: The retail classification is comprised of the business of selling tangible personal property at retail.”
Ador v. Action marine/randall (Ariz. 2008). · cites it 11× “A.R.S. § 42-5024 (2006). Taxpayers may pay the TPT themselves or charge customers a separately itemized amount to cover TPTs.”
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