Arizona Revised Statutes Title 42. Taxation § 42-1154. Priority of tax claim

1. If the person is insolvent.

2. If the person makes a voluntary assignment of assets.

3. If the estate of the person in the hands of executors, administrators or heirs is insufficient to pay all debts due from the deceased.

4. If the estate and effects of an absconding, concealed or absent person required to pay any amount under this title are levied upon by process of law.