A. A determination by the department under section 44-322 that any unclaimed property is reportable, or a demand for interest or penalties, constitutes an appealable agency action pursuant to section 41-1092, paragraph 3. The holder may appeal the department’s determination pursuant to Title 41, Chapter 6, Article 10.

Terms Used In Arizona Laws 44-338

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Department: means the department of revenue. See Arizona Laws 44-301
  • Holder: means a person who is obligated to hold for the account of or deliver or pay to the owner property that is subject to this chapter. See Arizona Laws 44-301
  • 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

B. Except as provided in Section 41-1092.08, subsection H, a final decision of the department is subject to judicial review pursuant to Title 12, Chapter 7, Article 6.

C. If the holder does not file a notice of appeal as provided in subsections A and B of this section, the amount determined to be due becomes final at the expiration of the period provided for appeal and the holder is deemed to have waived and abandoned the right to question the amount determined to be due.

 

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