Arizona § 43-951 - Assessment against transferee for tax
Full text of Arizona Arizona Revised Statutes § 43-951 — Assessment against transferee for tax, with citation guidance and answers to common questions.
§ 43-951. Assessment against transferee for tax
The taxes imposed by this title upon any taxpayer other than a transferee, for whose payment any bank or person other than the taxpayer is liable at law or in equity, may be assessed against such bank or person in the same manner as is provided in chapter 5 of this title for the assessment of deficiencies and may be assessed within the periods specified in section 43-953. The provisions of this section and other provisions of this title respecting the collection of taxes shall apply to the collection of such taxes from such bank or person to the same extent and with the same force and effect as though such bank or person were the taxpayer.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-951
What does Arizona Revised Statutes § 43-951 cover?
Section 43-951 ("Assessment against transferee for tax") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 43-951?
A common citation format is "Arizona Revised Statutes § 43-951" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 43-951 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.