{"data":{"id":"us-az/a.r.s.-35-196.03","jurisdiction":"us-az","citation":"A.R.S. § 35-196.03","heading":"Refunds for invalid tax laws; appropriation required","body":"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.","path":["Title 35 Public Finances"],"source_url":"https://www.azleg.gov/ars/35/00196-03.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"21b35a1104d07438fd772cdc37b4e260fe59df8ccf3421c6c65bbc57a7243198","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-35-196.02","next":"us-az/a.r.s.-35-196.04"},"notice":"GroundRules: Original legal text. Not legal advice."}