Arizona § 42-3152 - Personal liability for tax, increases, interest, penalties and collection charges
Full text of Arizona Arizona Revised Statutes § 42-3152 — Personal liability for tax, increases, interest, penalties and collection charges, with citation guidance and answers to common questions.
§ 42-3152. Personal liability for tax, increases, interest, penalties and collection charges
A. Every tax and all increases, interest and penalties imposed by this article, from the time they are due and payable, become a personal debt of the taxpayer to this state.
B. A person who fails to remit any additional charge made to cover the tax or truthfully account for and pay over any such amount is, in addition to other penalties provided by law, personally liable for the total amount of the additional charge so made and not accounted for or paid over.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-3152
What does Arizona Revised Statutes § 42-3152 cover?
Section 42-3152 ("Personal liability for tax, increases, interest, penalties and collection charges") 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 § 42-3152?
A common citation format is "Arizona Revised Statutes § 42-3152" (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 § 42-3152 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.