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
Refunds for invalid tax laws; appropriation required
Applied in 2 court decisions — leading case Kerr v. Waddell (1996)
Most recently applied in Kerr v. Waddell (April 1996)
Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.