43-611. Protest of tax deemed claim for refund
77 words·~1 min read·
/az/title-43/43-611A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.