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

Ariz. Rev. Stat. § 42-5028 (2026)

Failure to pay; personal liability

✓ current as of May 2026
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A person who fails to remit any additional charge made to cover the tax or truthfully account for and pay over any such amount is, in addition to other penalties provided by law, personally liable for the total amount of the additional charge so made and not accounted for or paid over.

Notes of Decisions
Cited in 6 cases (2 in the last 5 years), 2001–2023 · 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 117× “00, resulting in a TPT liability of $51,174.”
Arizona Dep't of Revenue v. Action Marine, Inc., 161 P.3d 1248 (Ariz. Ct. App. 2007). · cites it 25× “See A.R.S. § 42-5028 (2006) (liability imposed on “persons” who fail to remit additional charges collected to cover their anticipated transaction privilege tax liability).”
Arizona Dep't of Revenue v. Canyoneers, Inc., 23 P.3d 684 (Ariz. Ct. App. 2001). · cites it 2× “See A.R.S. § 42-5028 (1999) (stating that a person who fails to remit “additional charge” for tax is “personally liable for the total amount of the additional charge so made and not accounted for or paid over”).”
Ador v. Action marine/randall (Ariz. 2008). · cites it 49× “In October 2004, the Arizona Department of Revenue (“ADOR”) filed a complaint in the tax court seeking to recover unpaid TPTs, penalties, interest, and costs pursuant to A.R.S. § 42-5028. ADOR and the Randalls each - 2 - moved for summary judgment.”
State v. Tunkey (Ariz. 2023). · cites it 26× “141 , 146–47 ¶¶ 28–29 (2008), which interpreted A.R.S. § 42-5028 as imposing liability on responsible persons who fail to remit to the Arizona Department of Revenue (“ADOR”) money collected from a taxpayer-business’s customers to cover transaction privilege taxes.”
State v. Tunkey (Ariz. Ct. App. 2022). · cites it 8× “Under A.R.S. § 42-5028, “[a] person who fails to remit any additional charge made to cover the [TPT] or truthfully account for and pay over any such amount is .”
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