State Codes and Statutes

Statutes > Arizona > Title43 > 43-611

43-611. Protest of tax deemed claim for refund

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.

State Codes and Statutes

Statutes > Arizona > Title43 > 43-611

43-611. Protest of tax deemed claim for refund

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.


State Codes and Statutes

State Codes and Statutes

Statutes > Arizona > Title43 > 43-611

43-611. Protest of tax deemed claim for refund

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.