Upon notice and demand from the department after termination of the bankruptcy or receivership proceeding, the taxpayer shall pay any portion of the claim allowed in the proceeding which is unpaid. Such unpaid amount may be collected in the manner provided in this title for the collection of delinquent taxes at any time within six years after the termination of the proceeding.
A.R.S. § 43-724
Collection of tax in case of bankruptcy or receivership
Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.