Arizona Revised Statutes § 35-196.03 Refunds For Invalid Tax Laws; Appropriation Required

35-196.03. Refunds for invalid tax laws; appropriation required

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.

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Last modified: October 13, 2016