If a person required to make payments under this article is the assignee of a refund claim assigned pursuant to section 49-1031, the refund shall be given by means of a credit taken on the return required to be filed under this article.

Terms Used In Arizona Laws 28-6005

  • Person: means an individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver or syndicate, this state, any county, city, town, district or other subdivision of this state, an Indian tribe, or any other group or combination acting as a unit. See Arizona Laws 28-5601