Arizona Revised Statutes Title 42. Taxation § 42-14309. Debt; lien

1. Is a debt of the private car company.

2. May be collected by an action instituted and prosecuted by the attorney general on the director's request.

3. Is a lien pursuant to § 42-17154 against the private car property.

4. Is also a lien against all other property of the taxpayer under § 42-1151.