Arizona § 28-5942 - Priority of tax claim
Full text of Arizona Arizona Revised Statutes § 28-5942 — Priority of tax claim, with citation guidance and answers to common questions.
§ 28-5942. Priority of tax claim
A. The amount required to be collected by the director with interest and penalties shall be satisfied first in any of the following cases:
1. If the person is insolvent.
2. If the person makes a voluntary assignment of the person's assets.
3. If the estate of the person in the hands of executors, administrators or heirs is insufficient to pay all debts due from the deceased.
4. If the estate and effects of an absconding, concealed or absent person required to pay any amount under this title are levied on by process of law.
B. This section does not give this state a preference over any recorded lien that was recorded before the time the director recorded a notice of lien pursuant to section 28-5940.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 28-5942
What does Arizona Revised Statutes § 28-5942 cover?
Section 28-5942 ("Priority of tax claim") 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 § 28-5942?
A common citation format is "Arizona Revised Statutes § 28-5942" (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 § 28-5942 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.