A. If the department disallows any claim for refund, it shall notify the taxpayer accordingly. The department’s action on the claim is final unless the taxpayer appeals to the department in writing within the time and in the manner prescribed by section 42-1251. If the department disallows interest on any claim for refund, it shall notify the taxpayer accordingly and thereafter the claim shall be treated as a claim for refund.

Terms Used In Arizona Laws 42-1119

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Writing: includes printing. See Arizona Laws 1-215

B. If the department fails to mail or electronically send notice of action on any claim for refund of tax or interest within six months after the claim is filed, the taxpayer, before the department’s mailing or electronic notice of action on the refund claim, may consider the claim disallowed. The taxpayer may appeal to the department for a hearing pursuant to section 42-1251.

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