35-196.03. Refunds for invalid tax laws; appropriation required
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/az/title-35/35-196-03A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.