A. The period within which a claim for credit or refund may be filed, or credit or refund may be allowed or made if no claim is filed, is the period within which the department may make an assessment under section 42-1104.
B. If the total amount withheld under section 43-401 exceeds the amount of the tax on the employee's entire taxable income as computed under title 43, no refund, credit or offset may be made to the employee unless the employee files a return, in respect of which the tax withheld might be credited, within four years from the due date of the original return.
C. If a refund or credit of any overpayment of tax resulting from the amendments made to section 121(d)(9) of the internal revenue code by the military family tax relief act of 2003 (P.L. 108-121) is prevented by the operation of any law or rule of law, including res judicata, at any time before the close of the one year period beginning on November 11, 2003, the refund or credit may nevertheless be made or allowed if the claim is filed before the close of this period.
D. The failure to begin an action for refund or credit within the time specified in this section is a bar against the recovery of taxes by the taxpayer.
Notes of Decisions
Arizona Dep't of Revenue v. Dougherty, 29 P.3d 862 (Ariz. 2001).
· cites it 8× “[12] We hold that only those taxpayers whose claims were not barred by the statute of limitations, and who therefore could have filed separate, individual administrative refund claims at the time Ladewig filed her representative claim, and whose administrative remedies were…”
Albano v. Shea Homes Ltd. P'ship, 634 F.3d 524 (9th Cir. 2011).
· cites it 2× “The court explained: The relevant section of the Arizona tax code is A.R.S. § 42-1106(0 (1999), which states that “failure to begin an action for refund or credit within the time specified in this section is a bar against recovery of taxes.”
Stearns v. Arizona Dep't of Revenue, 291 P.3d 369 (Ariz. Ct. App. 2012).
· cites it 2× “¶ 31 Importantly, A.R.S. § 42-1106(D) provides: “The failure to begin an action for refund or credit within the time specified in this section is a bar against the recovery of taxes by the taxpayer.”
state/ador v. House (Ariz. Ct. App. 2017).
· cites it 2× “The taxpayer may then file a claim for refund pursuant to § 42- 1118 within six months of payment of the deficiency assessment or within the time limits prescribed by § 42-1106, whichever period expires later.”
San Diego Gas v. Ador (Ariz. 2025).
· cites it 2× “See generally A.R.S. §§ 42-1106, -1118(D), -2057, -2060.”
Albano v. Shea Homes Ltd. P'ship, 662 F.3d 1120 (9th Cir. 2011).
· cites it 2× “See A.R.S. § 42-1106 (1999). Id. at 869-70. Finally, lower Arizona courts have acknowledged the possibility that American Pipe tolling may apply in an appropriate situation.”
state/ador v. Wendtland (Ariz. Ct. App. 2019).
“Section 42-1251(D) provides that if a taxpayer fails to protest within the statutory 90 days then “the amount determined to be due becomes final,” and The taxpayer is deemed to have waived and abandoned the right to question the amount determined to be due, unless the taxpayer…”
— Ariz. Rev. Stat. § 42-1106(C) — 2 cases
Arizona Dep't of Revenue v. Dougherty, 29 P.3d 862 (Ariz. 2001).
“[12] We hold that only those taxpayers whose claims were not barred by the statute of limitations, and who therefore could have filed separate, individual administrative refund claims at the time Ladewig filed her representative claim, and whose administrative remedies were…”
Albano v. Shea Homes Ltd. P'ship, 662 F.3d 1120 (9th Cir. 2011).
“See A.R.S. § 42-1106 (1999). Id. at 869-70. Finally, lower Arizona courts have acknowledged the possibility that American Pipe tolling may apply in an appropriate situation.”
— Ariz. Rev. Stat. § 42-1106(D) — 1 case
Stearns v. Arizona Dep't of Revenue, 291 P.3d 369 (Ariz. Ct. App. 2012).
“¶ 31 Importantly, A.R.S. § 42-1106(D) provides: “The failure to begin an action for refund or credit within the time specified in this section is a bar against the recovery of taxes by the taxpayer.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.