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2013 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-922 Payment or refund of tax when law changed


AZ Rev Stat § 43-922 (through 1st Reg Sess 51st Leg. 2013) What's This?

43-922. Payment or refund of tax when law changed

If any tax which has been paid under the law applicable to the first calendar year exceeds the tax imposed by section 43-921, the excess shall be refunded or credited to the taxpayer. Any tax in addition to that paid under the law applicable to the first calendar year made necessary by such section is immediately due and payable upon notice and demand from the department.

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