The Arizona Revised Statutes have been updated to include the revised sections from the 54th Legislature, 2nd Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 55th Legislature, 1st Regular Session, which convenes in January 2021.
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
A. Levy may be made on the accrued salary or wages of any officer, employee or elected official of this state or its political subdivisions or any agency or instrumentality of this state or its political subdivisions by serving a notice of levy on the department of administration in the case of state wages or salaries and on the chief disbursing officer of political subdivisions in the case of wages or salaries paid by political subdivisions.
B. Concerning a levy on salary or wages payable to or received by a taxpayer:
1. The effect is continuous from the date the levy is first made until the liability out of which the levy arose is satisfied or becomes unenforceable.
2. The director shall promptly:
(a) Release the levy when the liability out of which the levy arose is satisfied or becomes unenforceable.
(b) Notify the person on whom the levy was made that the levy has been released.