Successor Liability
If you purchased a business the purchaser can be held liable for payment on
past due taxes pursuant to
Tax Code Section: 5-10-595 Collection of taxes when there is succession in
and/or cessation of business. The purchaser should require proof that
the taxes have been paid by having the former owner produce a Certificate of
Compliance from the Tax Audit & Collections Department.
If past taxes are due at the time of the sale, the purchaser shall withhold
from the purchase money an amount sufficient to cover the taxes required to
be paid, and interest or penalties due and payable, until the former owner
produces a receipt from the Tax Collector showing all City tax has been paid
or a certificate of compliance stating that no amount is due as then shown
by the records of the Tax Collector.
Tax Audit & Collections
P.O. Box 1466
Mesa, AZ 85211-1466
Fax 480-644-2687
If you have any questions regarding Successor Liability, please contact one
of the staff in Tax Audit & Collections:
Greg Hess 480-644-4437
Chad Kamp 480-644-3137
Ivonne
Machuca 480-644-5473
Linda Mastrullo
480-644-3581
Kim Rola 480-644-2372
Patti Oskvarek 480-644-3570