A.R.S. § 23-741: Payment of amounts in dispute

Notwithstanding section 23-742, the department shall refund any payment of contributions, payment in lieu of contributions, interest or penalties subsequently determined not due as a result of an appeal to the notice issued by the department pursuant to section 23-724, 23-732, 23-733, 23-738, 23-738.01, 23-739, 23-740 or 23-750.