Ariz. Rev. Stat. § 35-196.03

Current through L. 2024, ch. 259

Section 35-196.03 - Refunds for invalid tax laws; appropriation required

Notwithstanding any provision of law to the contrary, no monies may be paid from the state treasury to refund monies collected under a law imposing a tax if the law is declared invalid by a final judgment of a court of competent jurisdiction until the legislature has made a specific appropriation for that purpose after the judgment has become final.

A.R.S. § 35-196.03