Arizona § 42-18060 - Lien of fiduciary paying tax

Full text of Arizona Arizona Revised Statutes § 42-18060 — Lien of fiduciary paying tax, with citation guidance and answers to common questions.

§ 42-18060. Lien of fiduciary paying tax

If the tax on property is assessed to a person as agent for another, or in a representative capacity, that person has a lien on that property or any property of the principal in the fiduciary's possession until the fiduciary is indemnified against the tax payment, or if the fiduciary has paid the tax, until the fiduciary is reimbursed for the payment.

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

Frequently Asked Questions About Arizona § 42-18060

What does Arizona Revised Statutes § 42-18060 cover?

Section 42-18060 ("Lien of fiduciary paying 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 § 42-18060?

A common citation format is "Arizona Revised Statutes § 42-18060" (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 § 42-18060 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.