28-5928

28-5928. Legal remedies

A. An injunction, a writ of mandamus or any other legal or equitable process shall
not issue in an action or proceeding in any court against this state or against any
officer of this state to prevent or enjoin the collection of any tax, fee, penalty or
interest required by this chapter to be collected.

B. A person against whom an assessment under this chapter has become final pursuant
to section 28-5924 may bring an action against the director in the Arizona tax court for
recovery of the amount paid if the person:

1. Pays the amount stating it is paid under protest.

2. Verifies and states the grounds for objection to the legality of the payment.

3. Pays the amount within ninety days after the assessment becomes final.

C. The person shall institute the action provided in subsection B of this section
within thirty days after payment under protest. Failure to bring an action within thirty
days constitutes a waiver of all demands against this state on account of the protested
payment. A court shall not consider a ground for illegality other than that stated in
the protest filed at the time of payment.

D. If judgment is rendered for the plaintiff, the director shall both:

1. Credit the amount of the judgment on any tax, fee, penalty, interest or other
amount due from the plaintiff under this chapter.

2. Refund the balance to the plaintiff.

E. A court shall not render judgment in favor of the plaintiff in an action brought
against the director to recover any amount paid under this chapter if an action is
brought by or in the name of an assignee of the person who paid the amount.

F. A person aggrieved by a decision or order of the director issued pursuant to
section 28-5924, except for an assessment for taxes, fees, penalties or interest, may
seek judicial review of the decision or order in the Arizona tax court pursuant to title
12, chapter 7, article 6.