Arizona § 28-5939 - Lien
Full text of Arizona Arizona Revised Statutes § 28-5939 — Lien, with citation guidance and answers to common questions.
§ 28-5939. Lien
A. If a tax, fee, interest or penalty that the director or registering officer is required to collect is not paid by a taxpayer when due, the unpaid amount is a lien from the date the amount became due on all property and rights to property, whether real or personal, belonging to the taxpayer or acquired by the taxpayer after the amount became due.
B. The director may accept voluntary liens on real or personal property pledged by a person as security for a tax that the director is required to collect and that is not paid by a taxpayer when due. A voluntary lien shall be perfected and treated in the same manner as any other lien under this article.
Frequently Asked Questions About Arizona § 28-5939
What does Arizona Revised Statutes § 28-5939 cover?
Section 28-5939 ("Lien") 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 § 28-5939?
A common citation format is "Arizona Revised Statutes § 28-5939" (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 § 28-5939 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.