Arizona Revised Statutes Title 44. Trade and Commerce § 44-338. Appeal of determination of amounts due

A. A determination by the department under § 44-322 that any unclaimed property is reportable, or a demand for interest or penalties, constitutes an appealable agency action pursuant to § 41-1092, paragraph 3. The holder may appeal the department's determination pursuant to title 41, chapter 6, article 10.  1

B. Except as provided in § 41-1092.08, subsection H, a final decision of the department is subject to judicial review pursuant to title 12, chapter 7, article 6.  2

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.