Arizona Revised Statutes Title 42. Taxation § 42-1128. Recovery of collection costs

A. A taxpayer who fails to pay any delinquent taxes, penalties or interest for a tax administered under this article is liable for all costs and expenses incurred by the department to collect the delinquent taxes, penalties and interest. The department may collect these expenses and costs at the time of collecting the delinquent taxes, penalties and interest.

B. For the purposes of this section, expenses include contingent fees paid pursuant to § 42-1004, subsection B, paragraph 3.