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ARIZONA DEPT. OF REVENUE v. ACTION MARINE, INC.

No. CV-07-0288-PR.

181 P.3d 188 (2008)

The ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellee, v. ACTION MARINE, INC., an Arizona corporation; Melvin G. Randall and Martha Randall, husband and wife; M. Daniel Randall and Lisa Randall, husband and wife; John D. Randall and Belinda Randall, husband and wife, Defendants-Appellants.

Supreme Court of Arizona, En Banc.

April 9, 2008.

Attorney(s) appearing for the Case

Terry Goddard, Arizona Attorney General, by Anthony S. Vitagliano, Chief Counsel Tax, Bankruptcy & Collections Section, Paula S. Bickett, Chief Counsel, Civil Appeals Section, Phoenix, Attorneys for Arizona Department of Revenue.

Trompeter, Schiffman, Petrovits, Friedman, & Hulse, L.L.P., by Jack B. Schiffman, Phoenix, Attorneys for Action Marine Inc., Melvin G. Randall, Martha Randall, M. Daniel Randall, Lisa Randall, John D. Randall, and Belinda Randall.

OPINION

BERCH, Vice Chief Justice.

¶ 1 We have been asked to decide whether a corporate officer or director may be held personally liable under Arizona Revised Statutes ("A.R.S.") section 42-5028 (2006) for failing to remit to the Arizona Department of Revenue money collected from the corporation's customers to pay transaction privilege taxes. We hold that § 42-5028 provides for such personal liability...

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