Ariz. Rev. Stat. § 42-5024
Current through L. 2024, ch. 259
Every tax imposed by this article and all increases, interest and penalties thereon shall become, from the time they are due and payable, a personal debt of the taxpayer to the state and may be collected by legal action under section 42-1114. Such remedy shall be in addition to existing remedies or those provided in this article.
A.R.S. § 42-5024