Ariz. Rev. Stat. » Title 43
Arizona Revised Statutes

Ariz. Rev. Stat. § 43-435 (2026)

Failure to collect and pay over tax; personal liability

✓ current as of May 2026
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Any person required to collect, truthfully account for and pay over any tax imposed by this title who fails to do so is, in addition to other penalties provided by law, personally liable for the total amount of the tax not collected or accounted for and paid over.

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2008–2023 · 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 24× “Laws, ch. 220, § 18 (2d Reg.Sess.). Section 43-435 imposes personal liability on persons required to withhold income tax who fail to collect or remit the taxes: Any person required to collect, truthfully account for and pay over any [withholding] tax imposed by this title who…”
Ador v. Action marine/randall (Ariz. 2008). · cites it 11× “220, § 18 (2d Reg. Sess.). Section 43-435 imposes personal liability on persons required to withhold income tax who fail to collect or remit the taxes: Any person required to collect, truthfully account for and pay over any [withholding] tax imposed by this title who fails to do…”
State v. Tunkey (Ariz. 2023). · cites it 2× “” A.R.S. § 43-435. The Action Marine majority reasoned that the inclusion of this provision in the same bill suggested that the legislature similarly intended a broader meaning of “person” in § 42-5028.”
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