Arizona Statutes
§ 43-922 — Payment or refund of tax when law changed
Arizona § 43-922
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 9GENERAL ACCOUNTING PROVISIONS
Art. 2Change in Law; Effect on Fiscal Year Taxpayer
This text of Arizona § 43-922 (Payment or refund of tax when law changed) 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. § 43-922 (2026).
Text
If any tax which has been paid under the law applicable to the first calendar year exceeds the tax imposed by section 43-921, the excess shall be refunded or credited to the taxpayer. Any tax in addition to that paid under the law applicable to the first calendar year made necessary by such section is immediately due and payable upon notice and demand from the department.
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Nearby Sections
15
§ 43-1001
Definitions§ 43-101
Title§ 43-1011
Taxes and tax rates§ 43-1011; Version 2
Taxes and tax rates§ 43-1012
Optional tax table§ 43-102
Declaration of intent§ 43-1021
Addition to Arizona gross incomeCite This Page — Counsel Stack
Bluebook (online)
Arizona § 43-922, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-922.