Arizona § 44-338 Appeal of determination of amounts due

Arizona Statutes

§ 44-338 — Appeal of determination of amounts due

Arizona § 44-338

Title 44Arizona Revised Statutes

Ch. 3REVISED ARIZONA UNCLAIMED PROPERTY ACT

Art. 1General Provisions

This text of Arizona § 44-338 (Appeal of determination of amounts due) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 44-338 (2026).

Text

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.

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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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.

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.