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Arizona Revised Statutes Title 43. Taxation of Income § 43-435. Failure to collect and pay over tax; personal liability

Current as of January 01, 2025 | Updated by Findlaw Staff

Any person required to collect, truthfully account for and pay over any tax imposed by this title who fails to do so is, in addition to other penalties provided by law, personally liable for the total amount of the tax not collected or accounted for and paid over.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 43. Taxation of Income § 43-435. Failure to collect and pay over tax; personal liability - last updated January 01, 2025 | https://codes.findlaw.com/az/title-43-taxation-of-income/az-rev-st-sect-43-435/

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