ARS § 44-337

44-337 - Abatement of interest for errors or delays caused by the department 44-337 . Abatement of interest for errors or delays caused by the department A. The director may abate all or part of interest accrued on: 1. An unclaimed property deficiency due to any unreasonable error or delay by an officer or employee of the department acting in the employee’s official capacity. 2. Any payment of unclaimed property to the extent that any error or delay in the payment is attributable to an officer or employee of the department being unreasonably erroneous or dilatory. B. The director may consider an error or delay only if no significant aspect of the error or delay can be attributed to the holder and after the department has contacted the holder in writing with respect to the deficiency or payment. C. The director’s decision is the department’s final decision or order and, except as provided in section 41-1092.08, subsection H, is subject to judicial review pursuant to title 12, chapter 7, article 6. D. The department shall provide a written document to each new transaction privilege tax licensee that provides information regarding the reporting and remittance of unclaimed property.