Arizona Revised Statutes Title 43. Taxation of Income § 43-952. Liability of transferee of assets

A. The amounts of the following liabilities, except as hereinafter provided in this section and § 43-953, shall be assessed, collected and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this title, including the provisions in the case of a delinquency in payment after notice and demand, the provisions authorizing proceeding in court for collection and the provisions prohibiting claims and suits for refunds:

B. Any such liability may be either as to the amount of tax shown on the return or as to any deficiency in tax.