Ariz. Rev. Stat. § 28-5948
Current through L. 2024, ch. 259
If a levy has been made or is about to be made on any property or any right to property, a person with custody or control of books or records containing evidence or statements relating to the property or right to property subject to levy shall exhibit the books or records to the director on demand of the director.
A.R.S. § 28-5948