A.R.S. § 28-5933: Contingent fee collection contracts

A. In the administration and enforcement of this chapter, the department may enter into contingent fee contracts to collect delinquent taxes, penalties and interest due under this chapter, consistent with the requirements of sections 28-5935 through 28-5938.

B. The department shall not contract for the collection of delinquent taxes that exceed one thousand dollars for an individual, corporation or partnership.