The department of revenue may recover any refund or credit or any portion which is erroneously made or allowed, together with interest at the rate determined pursuant to section 42-1123 from the date the refund was made or the credit allowed, in an action brought within two years after the refund or credit was made in a court of competent jurisdiction in Maricopa county in the name of the department of revenue. The action shall be tried in Maricopa county unless the court with the consent of the department of law orders a change of place of trial. The department of law shall prosecute the action, and the rules of civil procedure in the superior court of Arizona, as amended, relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceeding.

Terms Used In Arizona Laws 43-563

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
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