Arizona Revised Statutes Title 43. Taxation of Income § 43-922. Payment or refund of tax when law changed

If any tax which has been paid under the law applicable to the first calendar year exceeds the tax imposed by § 43-921, the excess shall be refunded or credited to the taxpayer. Any tax in addition to that paid under the law applicable to the first calendar year made necessary by such section is immediately due and payable upon notice and demand from the department.