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. Except as otherwise provided in section 28-5945, subsection B, a levy extends only to property possessed and obligations existing at the time of the levy.
B. In any case in which the director may levy on property or rights to property, the director may seize and sell the property or rights to property, whether real or personal, tangible or intangible.
C. If any property or right to property on which a levy has been made under section 28-5945, subsection A is not sufficient to satisfy the claim of the director for which the levy is made, the director may proceed as often as is necessary to levy in like manner on any other property liable to levy of the person against whom the claim exists, until the amount due, together with all expenses, is fully paid.