Ariz. Rev. Stat. § 23-745
Current through L. 2024, ch. 259
If any contributions, payments in lieu of contributions, interest or penalties which the department is required to collect are not paid, the unpaid amounts are a lien from the date the amounts became due as determined by the department on all property and rights to property, whether real or personal, belonging to the employer or thereafter acquired by the employer.
A.R.S. § 23-745