§ 5.18 State Tax Liens
Jurisdiction | Arizona |
§ 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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- § 5.1 Non-Statutory Consensual Liens
- § 5.2 Healthcare Provider Liens
- § 5.3 State Medical Care Cost Recovery Act (“MCCRA”) Claims
- § 5.4 County Healthcare Recovery Rights
- § 5.5 Workers' Compensation Recovery Rights
- § 5.6 Medical Payments (“Med Pay”) Insurer Liens
- § 5.7 Child Support Claims and Limited Income Withholding Orders (“LIWOs”)
- § 5.8 Medicaid | Arizona Health Care Cost Containment System (“AHCCCS”) Recovery Rights
- § 5.9 Medicare Recovery Rights (Medicare Parts A and B)
- § 5.10 Medicare Advantage Plan (“MA Plan”) and Prescription Drug Plan Recovery Rights (Medicare Parts C and D)
- § 5.11 Employee Retirement Income Security Act (“ERISA”) Plan Recovery Rights
- § 5.12 Federal Employee Health Benefits Act (“FEHBA”) Plan Recovery Rights
- § 5.13 Federal Medical Care Recovery Act (“FMCRA”) Claims
- § 5.14 Federal Third-Party Payer Claims
- § 5.15 Department of Veterans Administration (“VA”) Recovery Rights
- § 5.16 Federal Employees' Compensation Act (“FECA”) Claims
- § 5.17 Federal Tax Liens
- § 5.18 State Tax Liens
- § 5.19 Criminal Restitution Liens
- § 5.20 Attorneys' Liens
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