201100305-I

Equitable recoupment, even if available as a defense in an Arizona tax case, could only be used as a defense and cannot be used to recover erroneously paid tax for which a timely claim for refund was not filed.

Decision Date: 
2012-03-30 00:00:00
Tags: 
Hearing
PDF File: 
PDF icon DECISIONS_INDIV_2012_201100305-i.pdf
Category: 
Individual Income Tax