Arizona § 42-1115 - Payment under protest
Full text of Arizona Arizona Revised Statutes § 42-1115 — Payment under protest, with citation guidance and answers to common questions.
§ 42-1115. Payment under protest
The department shall account for amounts paid under protest until any of the following occurs:
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.
Frequently Asked Questions About Arizona § 42-1115
What does Arizona Revised Statutes § 42-1115 cover?
Section 42-1115 ("Payment under protest") 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 § 42-1115?
A common citation format is "Arizona Revised Statutes § 42-1115" (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 § 42-1115 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.