A.R.S. § 42-14309: Debt; lien

The tax imposed by this article:

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 section 42-17154 against the private car property.

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