This chapter does not apply to property that is held, due and owing in a foreign country and that arises out of a foreign transaction.

Terms Used In Arizona Laws 44-328

  • Property: means tangible property pursuant to section 44-303 or a fixed and certain interest in intangible property that is held, issued or owed in the course of a holder's business or by a government, governmental subdivision, agency or instrumentality and all income or increments from that property. See Arizona Laws 44-301