Arizona § 43-611 Protest of tax deemed claim for refund

Arizona Statutes

§ 43-611 — Protest of tax deemed claim for refund

Arizona § 43-611

Title 43Arizona Revised Statutes

Ch. 6ABATEMENTS, CREDITS AND REFUNDS

Art. 1Refunds

This text of Arizona § 43-611 (Protest of tax deemed claim for refund) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 43-611 (2026).

Text

If, with or after the filing of a protest or an appeal with the department of revenue, state board of tax appeals or the superior court, a taxpayer pays the tax protested or appealed before the department, board or superior court acts upon the protest or the appeal, such body shall treat the protest or the appeal as a claim for refund or an appeal from the denial of a claim for refund filed under this article.

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If, with or after the filing of a protest or an appeal with the department of revenue, state board of tax appeals or the superior court, a taxpayer pays the tax protested or appealed before the department, board or superior court acts upon the protest or the appeal, such body shall treat the protest or the appeal as a claim for refund or an appeal from the denial of a claim for refund filed under this article.