A.R.S. tit. 43 ch. 6 — Arizona Revised Statutes Title 43 Chapter 6 — Abatements, Credits And Refunds

43-611. Protest of tax deemed claim for refund If, with or after the filing of a protest or an appeal with the department of revenue, state board of tax appeals or the superior court, a taxpayer pays the tax protested or appealed before the department, board or superior court acts upon the protest or the appeal, such body shall treat the protest or the appeal as a claim for refund or an appeal from the denial of a claim for refund filed under this article. 43-612. Contribution of portion of income tax refund to political parties trust fund A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the political parties trust fund established under section 16-807. The form shall allow the taxpayer to choose among contribution amounts of ten dollars, five dollars or two dollars and shall require the taxpayer to designate the contribution to a political party currently qualified for representation on the state primary and general election ballot pursuant to title 16, chapter 5, article 1. If the contribution is not designated to a qualified political party, the monies shall not be subtracted from the refund and the refund shall be handled as if no voluntary contribution was made. B. After subtracting any setoff for debts pursuant to section 42-1122 the department shall subtract the designated amount from the refund due the taxpayer and deposit it, pursuant to sections 35-146 and 35-147, in the fund. C. The taxpayer may also donate any amount to the political parties trust fund, in lieu of or in addition to the designated portion of the refund, by an appropriate indication on the return and by including such amount with the return. If no political party is designated with the donation, the donation shall be returned. 43-613. Contribution to child abuse prevention fund A. Unless not required pursuant to subsection B of this section, the department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the child abuse prevention fund established under section 8-550.01. B. After subtracting any setoff for debts pursuant to section 42-1122 the department of revenue shall subtract the designated amount from the refund due the taxpayer and transfer it to the department of child safety for credit to the fund. The department of child safety shall separately account for the monies in the fund derived from contributions under this section and notify the department of revenue if such monies exceed ten million dollars. If these monies do exceed ten million dollars on June 30, this section does not apply and the department of revenue shall not provide the space otherwise required by this section on the tax return for that taxable year. C. The taxpayer may also donate any amount to the child abuse prevention fund, in lieu of or in addition to the designated portion of the income tax refund, by an appropriate indication on the return and by including that amount with the return. 43-614. Contribution of portion of refund to special olympics A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the special olympics tax refund fund established pursuant to section 41-173. B. After subtracting any setoff for debts pursuant to section 42-1122 the department of revenue shall subtract the designated amount from the refund due the taxpayer. The department of revenue shall transfer the designated amount to the department of economic security for credit to the special olympics tax refund fund. C. The taxpayer may also donate any amount to the special olympics tax refund fund, in lieu of or in addition to the designated portion of the income tax refund, by an appropriate indication on the return and by including that amount with the return. 43-615. Contribution to game, nongame, fish and endangered species fund A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the game, nongame, fish and endangered species fund established pursuant to section 17-268. B. After subtracting any setoff for debts pursuant to section 42-1122, the department shall subtract the designated amount from the refund due the taxpayer and transfer it to the Arizona game and fish commission for deposit in the fund. C. The taxpayer may also donate any amount to the game, nongame, fish and endangered species fund, in lieu of or in addition to the designated portion of the income tax refund, by an appropriate indication on the return and by including such amount with the return. 43-616. Contribution to neighbors helping neighbors fund A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the neighbors helping neighbors fund established pursuant to section 46-741. B. After subtracting any setoff for debts pursuant to section 42-1122, the department of revenue shall subtract the designated amount from the refund due the taxpayer and transfer it to the department of economic security for deposit in the fund. C. The taxpayer may also donate any amount to the fund, in lieu of or in addition to the designated portion of the income tax refund, by an appropriate indication on the return and by including that amount with the return. 43-617. Contribution for solutions teams assigned to schools A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate all or any amount of the taxpayer's refund as a voluntary contribution for funding solutions teams assigned to schools as provided in section 15-973.01. B. After subtracting any setoff for debts pursuant to section 42-1122, the department shall subtract the designated amount from the refund due the taxpayer and transfer it to the state board of education, which shall credit the amount of the contribution to the assistance for education fund established pursuant to section 15-973.01. The department shall determine the initial administrative cost of this section and report the amount to the state board of education, which shall transfer that amount from the assistance for education fund to the state general fund. 43-618. Contribution to domestic violence services fund A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the domestic violence services fund established by section 36-3002. B. After subtracting any setoff for debts pursuant to section 42-1122, the department of revenue shall subtract the designated amount from the refund due the taxpayer and transfer it to the department of economic security for deposit in the fund. C. The taxpayer may also donate any amount to the fund, in lieu of or in addition to the designated portion of the tax refund, by an appropriate indication on the return and by including that amount with the return. 43-619. Contribution to the spaying and neutering of animals fund A. The department shall provide a space on the individual income tax return form in which a taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the spaying and neutering of animals fund established by section 28-2422.02. The taxpayer may also donate any additional amount to the spaying and neutering of animals fund, in lieu of or in addition to the designated portion of the tax refund, by an appropriate indication on the return and by including that amount with the return. B. After subtracting any setoff for debts pursuant to section 42-1122, the department shall subtract the designated amount from the refund due the taxpayer or add to the liability owed by the taxpayer and transfer it to the companion animal spay and neuter committee established by section 28-2422.01 for deposit in the spaying and neutering of animals fund. The department shall determine the initial administrative cost of this section and report that amount to the companion animal spay and neuter committee, which shall transfer that amount to the state general fund. 43-620. Contribution to veterans' donations fund A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the veterans' donations fund established by section 41-608. B. After subtracting any setoff for debts pursuant to section 42-1122, the department of revenue shall subtract the designated amount from the refund due the taxpayer and transfer it to the department of veterans' services for deposit in the veterans' donations fund. The department of revenue shall determine the initial administrative cost of this section and report the amount to the department of veterans' services. The department of veterans' services shall transfer that amount to the state general fund. C. The taxpayer may also donate any amount to the veterans' donations fund, in lieu of or in addition to the designated portion of the tax refund, by an appropriate indication on the return and by including that amount with the return. 43-621. Contribution to I didn't pay enough fund A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the I didn't pay enough fund established by section 43-211. B. After subtracting any setoff for debts pursuant to section 42-1122, the department shall subtract the designated amount from the refund due the taxpayer and transfer it to the department for deposit in the I didn't pay enough fund. C. The taxpayer may also donate any amount to the I didn't pay enough fund, in lieu of or in addition to the designated portion of the tax refund, by an appropriate indication on the return and by including that amount with the return. 43-622. Contribution to sustainable state parks and roads fund A. The department shall provide a space on the individual income tax return form in which a taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the sustainable state parks and roads fund established by section 41-511.17. B. After subtracting any setoff for debts pursuant to section 42-1122, the department shall subtract the designated amount from the refund due the taxpayer and transfer it to the Arizona state parks board for deposit in the sustainable state parks and roads fund. C. The taxpayer may also donate any amount to the sustainable state parks and roads fund, in lieu of or in addition to the designated portion of the tax refund, by an appropriate indication on the return and by including that amount with the return. 43-645. Interest on related items or where related taxpayers exist A. If the correction of an erroneous inclusion or deduction of an item or items in the computation of income of a trust, estate or individual for any year results in an overpayment for such year by such trust, estate or individual and also results in a deficiency for the same year for a grantor of such trust or beneficiary of such estate or trust or spouse or child of such individual or spouse of such child, the overpayment, if the period within which credit for the overpayment may be allowed has not expired, shall be credited on the deficiency if the period within which the deficiency may be proposed has not expired, and the balance, if any, shall be credited or refunded. No interest shall be assessed on such portion of the deficiency as is extinguished by the credit for the period of time subsequent to the date the overpayment was made. B. If the correction of an erroneous inclusion or deduction of an item or items in the computation of income of a grantor or a trust, beneficiary of an estate or trust, a child, or spouse of such child, or a spouse for any year results in an overpayment for such year by such grantor, beneficiary, child or spouse, and also results in a deficiency for the same year for such trust, estate or individual, the overpayment, if the period within which credit for the overpayment may be allowed has not expired, shall be credited on the deficiency, if the period within which the deficiency may be proposed has not expired, and the balance, if any, shall be credited or refunded. No interest shall be assessed on such portion of the deficiency as is extinguished by the credit for the period of time subsequent to the date the overpayment was made. C. This section is not intended, nor shall it be construed as a limitation on the department's right to offset or recoup barred assessments against overpayments.