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ADOR Statement on Pinal County Transportation Tax Refunds


With the Arizona Supreme Court's invalidation of the two-tiered Pinal County transportation tax on March 8, 2022, ADOR is aware that taxpayers have questions about what actions they should take to seek a refund of monies paid since April 1, 2018. As our agency works toward a solution that allows claimants to easily request payments, here are a few details on our plan:

  • Taxpayers will be able to submit electronic requests for monies paid toward the invalidated tax while it was in effect (i.e., April 2018 through March 2022 TPT filing periods). The requests will allow taxpayers to indicate whether they wish to opt in or opt out of receiving these monies.
  • ADOR will process electronic requests for the invalidated tax entirely separately from standard TPT refund requests. As such, to avoid delays and errors in handling, please do not attempt to submit requests for the invalidated tax using such methods.
  • Taxpayers will be able to request all monies that they paid in since the April 1, 2018 effective date of the invalidated tax. Under current law, ADOR anticipates that taxpayers will have until April 9, 2026 to timely submit their electronic requests.
  • Taxpayers should not attempt to amend their filings for these periods to self-correct for reporting and paying the invalidated tax. Such actions will likely result in unanticipated and unwanted consequences for both ADOR and taxpayers.

ADOR greatly appreciates your continued patience. Please remember to follow AZDOR.gov for the latest news and updates on this process as they become available.
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