Arizona § 40-405 - Action to enjoin collection of assessment prohibited; action to recover assessment paid; limitation
Full text of Arizona Arizona Revised Statutes § 40-405 — Action to enjoin collection of assessment prohibited; action to recover assessment paid; limitation, with citation guidance and answers to common questions.
§ 40-405. Action to enjoin collection of assessment prohibited; action to recover assessment paid; limitation
No action or proceeding shall be maintained in any court for the purpose of restraining or delaying the collection or payment of a statement rendered in accordance with the provisions of this article. A corporation against which a statement is rendered shall pay the amount thereof, and after the payment may in the manner provided by this article at any time within two years from the date of the payment, bring against the state an action at law to recover the amount paid, with legal interest thereon from the date of payment, upon the ground that the assessment was excessive, erroneous, unlawful or invalid in whole or in part.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 40-405
What does Arizona Revised Statutes § 40-405 cover?
Section 40-405 ("Action to enjoin collection of assessment prohibited; action to recover assessment paid; limitation") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 40-405?
A common citation format is "Arizona Revised Statutes § 40-405" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 40-405 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.