Arizona Laws 42-1115. Payment under protest
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The department shall account for amounts paid under protest until any of the following occurs:
Terms Used In Arizona Laws 42-1115
- Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Department: means the department of revenue. See Arizona Laws 42-1001
- Writing: includes printing. See Arizona Laws 1-215
1. A final judgment is rendered and the time for appeal expires.
2. The action begun by the taxpayer is dismissed.
3. Thirty days have elapsed after the order of the department became final and during which time the taxpayer did not begin an action.
4. The department and the taxpayer agree in writing that the amount should no longer be considered to have been paid under protest.
5. The taxpayer has taken no action with respect to the protested amount for a period of sixty days.