Claims for the deficiency and such interest, additional amounts and additions to the tax may be presented, for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending despite the pendency of proceedings for reassessment of the deficiency pursuant to a protest or an appeal to the department or an appeal to the superior court. No appeal from the action of the department to a superior court may be filed after the adjudication of bankruptcy or the appointment of a receiver.

Terms Used In Arizona Laws 43-723

  • 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.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
  • Tax: means the taxes imposed under this title. See Arizona Laws 43-104
  Previous section
Next section  
 Article 2 Contents