Arizona Statutes
§ 23-741 — Payment of amounts in dispute
Notwithstanding section 23-742, the department shall refund any payment of contributions, payment in lieu of contributions, interest or penalties subsequently determined not due as a result of an appeal to the notice issued by the department pursuant to section 23-724, 23-732, 23-733, 23-738, 23-738.01, 23-739, 23-740 or 23-750.
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Related
Mountain View Pioneer Hospital v. Employment Security Commission
482 P.2d 448 (Arizona Supreme Court, 1971)