Arizona § 23-748 - Effect upon lien of transfer of assets by delinquent

Full text of Arizona Arizona Revised Statutes § 23-748 — Effect upon lien of transfer of assets by delinquent, with citation guidance and answers to common questions.

§ 23-748. Effect upon lien of transfer of assets by delinquent

The transfer, through sale, exchange or otherwise, of a major portion of the assets of a delinquent employer shall not defeat or impair the lien in favor of the commission, and the person acquiring the assets shall be liable for payment of all delinquent contributions, interest or penalties owed by his predecessor in interest. In an action involving title to real or personal property against which the commission has or may claim a lien, the commission shall be made a party.

Source: official Arizona text · Last verified 2026-08-27

Frequently Asked Questions About Arizona § 23-748

What does Arizona Revised Statutes § 23-748 cover?

Section 23-748 ("Effect upon lien of transfer of assets by delinquent") 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 § 23-748?

A common citation format is "Arizona Revised Statutes § 23-748" (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 § 23-748 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.