43-723. Claim for tax in case of bankruptcy or receivership
88 words·~1 min read·
/az/title-43/43-723A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Claims for the deficiency and such interest, additional amounts and additions to the tax may be presented, for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending despite the pendency of proceedings for reassessment of the deficiency pursuant to a protest or an appeal to the department or an appeal to the superior court. No appeal from the action of the department to a superior court may be filed after the adjudication of bankruptcy or the appointment of a receiver.