OPINION
RYAN, Judge.
¶ 1 The question we must answer in this appeal is whether the Arizona Department of Revenue ("the Department") can refuse to refund sums or place a condition on any refund of sums remitted as payments for transaction privilege taxes on an activity that later was found not taxable. We hold that the Department can neither refuse to refund such payments nor can it condition any refunds on the taxpayer's agreement to pass on the refunds...
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