Arizona § 43-952 - Liability of transferee of assets
Full text of Arizona Arizona Revised Statutes § 43-952 — Liability of transferee of assets, with citation guidance and answers to common questions.
§ 43-952. Liability of transferee of assets
A. The amounts of the following liabilities, except as hereinafter provided in this section and section 43-953, shall be assessed, collected and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this title, including the provisions in the case of a delinquency in payment after notice and demand, the provisions authorizing proceeding in court for collection and the provisions prohibiting claims and suits for refunds:
1. The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax, including interest, additional amounts and additions to the tax provided by law, imposed upon the taxpayer by this title.
2. The liability of a fiduciary under this title, in respect of the payment of any such tax from the estate of the taxpayer.
B. Any such liability may be either as to the amount of tax shown on the return or as to any deficiency in tax.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-952
What does Arizona Revised Statutes § 43-952 cover?
Section 43-952 ("Liability of transferee of assets") 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 § 43-952?
A common citation format is "Arizona Revised Statutes § 43-952" (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 § 43-952 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.