Arizona § 43-563 - Recovery of erroneous refunds
Full text of Arizona Arizona Revised Statutes § 43-563 — Recovery of erroneous refunds, with citation guidance and answers to common questions.
§ 43-563. Recovery of erroneous refunds
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.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-563
What does Arizona Revised Statutes § 43-563 cover?
Section 43-563 ("Recovery of erroneous refunds") 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 § 43-563?
A common citation format is "Arizona Revised Statutes § 43-563" (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 § 43-563 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.