{"data":{"id":"us-az/a.r.s.-42-15061","jurisdiction":"us-az","citation":"A.R.S. § 42-15061","heading":"Deduction of liabilities from assessed solvent debts","body":"If solvent debts are assessed, the person against whom they are assessed may deduct the person's liabilities from the amount of the debts.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/15061.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"2cb515bd3e8d3e462a41b299e179b5e0575347de4827f817db18d593de86e762","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-15060","next":"us-az/a.r.s.-42-15062"},"notice":"GroundRules: Original legal text. Not legal advice."}