Arizona Revised Statutes

Ariz. Rev. Stat. § 23-741 (2026)

Payment of amounts in dispute

✓ current as of May 2026

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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.

Notes of Decisions

Cited in 1 case, 1971–1971 · leading case: Mountain View Pioneer Hosp. v. Emp. Sec. Comm'n, 482 P.2d 448 (Ariz. 1971).

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Mountain View Pioneer Hosp. v. Emp. Sec. Comm'n, 482 P.2d 448 (Ariz. 1971). · cites it 19× “The Commission claims that Mountain View was not entitled to judicial review for the reason that it failed to follow the required statutory procedure of A.R.S. § 23-741. It also maintains that since the mandates of § 23-741 were not observed and all of Mountain View’s…”

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