Arizona Revised Statutes Title 12. Courts and Civil Proceedings § 12-887. Determination of claims; appeal

A. The department of revenue shall consider any claim filed under § 12-886 and may hold a hearing and receive evidence concerning it. If a hearing is held, the department of revenue shall prepare a finding and a decision in writing on each claim filed, stating the substance of any evidence heard by the department and the reasons for its decision. The decision is a public record.

B. If the claim is allowed, the department shall make payment immediately.

C. Any person aggrieved by a decision of the department of revenue or on whose claim the department has failed to act within ninety days after the filing of the claim may commence an action in the superior court to establish the claim. The proceeding shall be brought within ninety days after the decision of the department or within one hundred eighty days from the filing of the claim if the department fails to act.