Ariz. Rev. Stat. § 42-1201 – Levy and distraint; definition

A. If a person liable to pay any tax neglects or refuses to pay the tax, the department may collect the tax, interest, penalty, other amounts owed to the department and such other sums as are sufficient to cover the expenses of the levy, by levy upon:
1. 1. All property and rights to property, except property exempt under section 42-1204, belonging to the person or on which there is a lien as provided in article 4 of this chapter or section 42-17153 for the payment of the tax.
2. 2. The accrued salary or wages of any officer, employee or elected official of this state or its political subdivisions, or any agency or instrumentality of this state or its political subdivisions, by serving a notice of levy on:
  1. (a) The department of administration in the case of state wages or salaries.
  2. (b) The chief disbursing officer of a political subdivision of the state in the case of wages or salaries paid by the political subdivision.
B. The levy shall not be made more than ten years after the amount of tax determined to be due becomes final. The taxpayer and the department may extend the ten year limitation prescribed by this subsection for any length of time by executing a written agreement before the expiration of the ten year limitation. If enforced collection has been stayed by operation of federal or state law, the period of limitations shall be extended by the period of time that the department was stayed from engaging in enforced collections.
C. As used in this chapter, "levy" includes the power of distraint and seizure by any means. Except as otherwise provided in subsection E or F of this section, a levy extends only to property possessed and obligations existing at the time of the levy or within twenty-one days after the date of the levy. In any case in which the department may levy upon property or rights to property, it may seize and sell the property or rights to the property, whether real or personal, tangible or intangible.
D. If any property or right to property upon which a levy has been made under subsection A of this section is not sufficient to satisfy the claim of the department for which the levy is made, the department may as often as may be necessary proceed to levy in like manner upon any other property liable to levy of the person against whom such claim exists, until the amount due, together with all expenses, is fully paid.
E. The effect of a levy on salary or wages payable to or received by a taxpayer is continuous from the date the levy is first made until the liability out of which the levy arose is satisfied or becomes unenforceable.
F. With respect to a levy described in subsection E of this section, the department shall promptly release the levy when the liability out of which the levy arose is satisfied or becomes unenforceable and shall promptly notify the person upon whom the levy was made that the levy has been released.