Ariz. Rev. Stat. § 28-5928 – Legal remedies

A. An injunction, a writ of mandamus or any other legal or equitable process shall not issue in an action or proceeding in any court against this state or against any officer of this state to prevent or enjoin the collection of any tax, fee, penalty or interest required by this chapter to be collected.
B. A person against whom an assessment under this chapter has become final pursuant to section 28-5924 may bring an action against the director in the Arizona tax court for recovery of the amount paid if the person:
1. 1. Pays the amount stating it is paid under protest.
2. 2. Verifies and states the grounds for objection to the legality of the payment.
3. 3. Pays the amount within ninety days after the assessment becomes final.
C. The person shall institute the action provided in subsection B of this section within thirty days after payment under protest. Failure to bring an action within thirty days constitutes a waiver of all demands against this state on account of the protested payment. A court shall not consider a ground for illegality other than that stated in the protest filed at the time of payment.
D. If judgment is rendered for the plaintiff, the director shall both:
1. 1. Credit the amount of the judgment on any tax, fee, penalty, interest or other amount due from the plaintiff under this chapter.
2. 2. Refund the balance to the plaintiff.
E. A court shall not render judgment in favor of the plaintiff in an action brought against the director to recover any amount paid under this chapter if an action is brought by or in the name of an assignee of the person who paid the amount.
F. A person aggrieved by a decision or order of the director issued pursuant to section 28-5924, except for an assessment for taxes, fees, penalties or interest, may seek judicial review of the decision or order in the Arizona tax court pursuant to title 12, chapter 7, article 6.