Arizona § 43-922 - Payment or refund of tax when law changed
Full text of Arizona Arizona Revised Statutes § 43-922 — Payment or refund of tax when law changed, with citation guidance and answers to common questions.
§ 43-922. Payment or refund of tax when law changed
If any tax which has been paid under the law applicable to the first calendar year exceeds the tax imposed by section 43-921, the excess shall be refunded or credited to the taxpayer. Any tax in addition to that paid under the law applicable to the first calendar year made necessary by such section is immediately due and payable upon notice and demand from the department.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-922
What does Arizona Revised Statutes § 43-922 cover?
Section 43-922 ("Payment or refund of tax when law changed") 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 § 43-922?
A common citation format is "Arizona Revised Statutes § 43-922" (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 § 43-922 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.