Arizona § 9-491 - Unpaid license taxes; recovery
Full text of Arizona Arizona Revised Statutes § 9-491 — Unpaid license taxes; recovery, with citation guidance and answers to common questions.
§ 9-491. Unpaid license taxes; recovery
A. A city or town may maintain in its name a civil action to recover an unpaid license, business or occupation tax imposed by an ordinance of the city or town against a person liable for the payment thereof.
B. It is not a defense to the action that a person otherwise liable for the tax has not applied for or obtained the issuance of the license prescribed, nor shall the action abate by reason of the pendency of, or judgment in, a criminal prosecution for failure to pay the tax, or transacting business or doing any act without paying the tax or procuring a license.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 9-491
What does Arizona Revised Statutes § 9-491 cover?
Section 9-491 ("Unpaid license taxes; recovery") 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 § 9-491?
A common citation format is "Arizona Revised Statutes § 9-491" (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 § 9-491 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.