§ 5.18 State Tax Liens

JurisdictionArizona

§ 5.18 - State Tax Liens

Arizona's tax lien statutes, A.R.S. §§ 42-1151 through 42-1155, closely resemble the FTLA. As with federal tax liens, when a taxpayer fails to pay his or her taxes, the Arizona Department of Revenue ("Department") is granted a lien "all property and rights to property, whether real or personal, belonging to the taxpayer or acquired by the taxpayer from the date the amounts are assessed or the date the return prescribing the liability is filed until the liability for the assessed...

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