Arizona Revised Statutes Title 42. Taxation § 42-5024. Personal liability for tax; remedies for collection

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 § 42-1114. Such remedy shall be in addition to existing remedies or those provided in this article.