Ariz. Rev. Stat. § 42-1203
Current through L. 2024, ch. 259
If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records containing evidence or statements relating to the property or right to property subject to levy shall, upon demand of the department, exhibit such books or records to the department.
A.R.S. § 42-1203