28-5942. Priority of tax claim A. The amount required to be collected by the director with interest and penalties shall be satisfied first in any of the following cases: 1. If the person is insolvent. 2. If the person makes a voluntary assignment of the person's assets. 3. If the estate of the person in the hands of executors, administrators or heirs is insufficient to pay all debts due from the deceased. 4. If the estate and effects of an absconding, concealed or absent person required to pay any amount under this title are levied on by process of law. B. This section does not give this state a preference over any recorded lien that was recorded before the time the director recorded a notice of lien pursuant to section 28-5940.
Arizona Legal Code