Ariz. Rev. Stat. § 23-754
Current through L. 2024, ch. 202
If a levy has been made or is about to be made on property, or a right to property, any person having custody or control of books or records containing evidence or statements relating to the property or a right to the property subject to levy, on demand of the department, shall exhibit the books or records to the department.
A.R.S. § 23-754