42-14257. Debt; lien The tax imposed by this article: 1. Is a debt of the airline company. 2. May be collected by an action instituted and prosecuted by the attorney general on the director's request. 3. Is a lien pursuant to section 42-17154 against the assessed flight property. 4. Is also a lien against all other property of the taxpayer under section 42-1151.
Arizona Legal Code
§ 42.14257
Source: https://www.azleg.gov/ars/42/14257.htm· Version 2026