Section R15-7-403. Payment under Protest

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If a licensee pays any tax, penalty, or interest under protest, the lic- ensee shall submit the protest in writing. The licensee may pursue a protest under A.R.S. Title 41, Chapter 6, Article 10.

Historical Note

Adopted effective June 5, 1984 (Supp. 84-3). Amended

effective December 22, 1989 (Supp. 89-4). Amended by

final rulemaking at 9 A.A.R. 4186, effective November 8,

2003 (Supp. 03-3).

                    
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