{"data":{"id":"us-az/a.r.s.-42-5024","jurisdiction":"us-az","citation":"A.R.S. § 42-5024","heading":"Personal liability for tax; remedies for collection","body":"Every tax imposed by this article and all increases, interest and penalties thereon shall become, from the time they are due and payable, a personal debt of the taxpayer to the state and may be collected by legal action under section 42-1114. Such remedy shall be in addition to existing remedies or those provided in this article.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/05024.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"82bd77a5de7d6a4b0162572bf889faaf879664e23f317b079d835bf97dad448f","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-5023","next":"us-az/a.r.s.-42-5025"},"notice":"GroundRules: Original legal text. Not legal advice."}