Arizona § 28-5944 - Levy and distraint
Full text of Arizona Arizona Revised Statutes § 28-5944 — Levy and distraint, with citation guidance and answers to common questions.
§ 28-5944. Levy and distraint
If a person liable to pay any tax neglects or refuses to pay the tax, the director may collect the tax and other amounts sufficient to cover the expenses of the levy by levy on all property and rights to property belonging to the person, except property that is exempt under section 28-5949, or on which there is a lien as provided in this article for the payment of the tax.
Frequently Asked Questions About Arizona § 28-5944
What does Arizona Revised Statutes § 28-5944 cover?
Section 28-5944 ("Levy and distraint") 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 § 28-5944?
A common citation format is "Arizona Revised Statutes § 28-5944" (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 § 28-5944 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.