§ 35-196.03 — Refunds for invalid tax laws; appropriation required

Arizona § 35-196.03

• Jurisdiction: Arizona
• Title 35: Arizona Revised Statutes
• Ch. 1: BUDGETARY AND FISCAL PROVISIONS FOR STATE AGENCIES
• Art. 5: Fiscal Procedures, Controls and Reports

Text

Notwithstanding any provision of law to the contrary, no monies may be paid from the state treasury to refund monies collected under a law imposing a tax if the law is declared invalid by a final judgment of a court of competent jurisdiction until the legislature has made a specific appropriation for that purpose after the judgment has become final.