Arizona § 43-611 - Protest of tax deemed claim for refund
Full text of Arizona Arizona Revised Statutes § 43-611 — Protest of tax deemed claim for refund, with citation guidance and answers to common questions.
§ 43-611. Protest of tax deemed claim for refund
If, with or after the filing of a protest or an appeal with the department of revenue, state board of tax appeals or the superior court, a taxpayer pays the tax protested or appealed before the department, board or superior court acts upon the protest or the appeal, such body shall treat the protest or the appeal as a claim for refund or an appeal from the denial of a claim for refund filed under this article.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-611
What does Arizona Revised Statutes § 43-611 cover?
Section 43-611 ("Protest of tax deemed claim for refund") 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 § 43-611?
A common citation format is "Arizona Revised Statutes § 43-611" (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 § 43-611 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.