Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 35. Public Finances |
Chapter 1. BUDGETARY AND FISCAL PROVISIONS FOR STATE AGENCIES |
Article 5. Fiscal Procedures, Controls and Reports |
Sec 35-196.03. Refunds for invalid tax laws; appropriation required
Latest version.
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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.