§ 27.6.5 CLAIMS FOR REFUND.

• Jurisdiction: Arizona

§ 27.6.5 Claims For Refund. A taxpayer's timely appeal to the department under A.R.S. § 42-1251 eliminates the need to pay the deficiency asserted by the department while the taxpayer contests it. Alternatively, a taxpayer can pay the amount demanded by the department and then seek a refund of it from the department within 6 months of its payment, or within the time limits prescribed by A.R.S. § 42-1106, whichever is later. A.R.S. § 42-1251(B). A refund also may be claimed in those instances where the taxpayer has paid the tax and then...