Arizona Revised Statutes Title 23. Labor § 23-739. Jeopardy assessment; petition for reassessment

A. Notwithstanding §§ 23-738 and 23-738.01, if the department believes the collection of a contribution, payment in lieu of contributions, interest or penalties will be jeopardized by delay, it may, whether or not the time prescribed for making reports and paying the amounts has expired, make a jeopardy assessment of such amount, noting that fact upon the assessment, and the amount thereof shall be immediately due and payable. The department shall add to the assessment made under this section any applicable penalty provided in § 23-723 and interest as prescribed by § 23-736.

B. An employer against whom a jeopardy assessment is made may petition for reassessment by filing a petition with the department not more than ten days after written notice of the assessment is served personally or sent by certified mail to the employer's last known address, together with payment of the amount assessed, or by depositing at the same time such security as the department deems necessary to insure compliance with the provisions of this chapter. The security may be sold by the department in accordance with rules and regulations adopted by it. If the petition for reassessment is not filed within ten days, the amount of the assessment is final and the lien imposed by § 23-745 attaches.