reglab/housing_qa huggingface dataset:
AZ Rev Stat § 44-323 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-323 - Retention of records

44-323.  Retention of records A. A holder that is required to file a report pursuant to section 44-307 shall maintain the records that contain the information required to be included in the report for five years after the holder files the report,  except as provided in subsection B of this section or unless the department adopts a rule that allows for a shorter period of time. B. A business association or financial organization that sells,  issues or provides to others for sale or issue in this state traveler's checks,  money orders or other similar instruments on which the business association or financial organization is directly liable,  other than third party bank checks,  shall maintain a record of the instruments while the instruments remain outstanding and the record shall indicate the state and date of issue of the instruments. The association or organization shall maintain the record prescribed by this subsection for three years after the holder files the report.
AZ Rev Stat § 44-324 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-324 - Enforcement

44-324.  Enforcement The department may request the attorney general to commence an action in the superior court to enforce this chapter,  and,  if applicable,  the department may file an action in another state to enforce this chapter.
AZ Rev Stat § 44-325 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-325 - Interstate agreements and cooperation; joint and reciprocal actions with other states

44-325.  Interstate agreements and cooperation;  joint and reciprocal actions with other states A. The department may enter into an agreement with another state to exchange information relating to abandoned property or the possible existence of abandoned property. The agreement may allow the other state or another person acting on behalf of a state to examine records as authorized in section 44-322. The department by rule may require the reporting of information that is necessary to comply with an agreement made pursuant to this section,  and the department may prescribe the form. B. The department may join with another state to seek enforcement of this chapter against any person who is or may be holding property that is reportable pursuant to this chapter. C. At the request of another state,  the attorney general of this state may maintain an action on behalf of the other state to enforce in this state the unclaimed property laws of the other state against a holder of property that is subject to escheat or a claim of abandonment by the other state,  if the other state agrees to pay all costs incurred by the attorney general in maintaining the action. D. The department may request that the attorney general of another state or another attorney begin an action in the other state on behalf of the department. The department shall pay all costs,  including attorney fees,  in maintaining an action pursuant to this subsection. The department may pay the costs and attorney fees from monies received pursuant to this chapter. The department may agree to pay costs and attorney fees that are based in whole or in part on a percentage of the value of any property that the department recovers in the action. The department shall not deduct any costs or attorney fees paid pursuant to this section from the amount that is subject to the claim by the owner pursuant to this chapter.
AZ Rev Stat § 44-326 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-326 - Interest; penalties

44-326.  Interest;  penalties A. The department may require any person who fails to pay or deliver property within the time prescribed in this chapter to pay to the department interest at the rate of one and one-half per cent per month or fraction of a month on the property or value of the property from the date the property should have been paid or delivered. B. Any person who wilfully fails to: 1. Render any report or perform any other duty required under this chapter shall pay a civil penalty of one hundred dollars for each day the report is withheld or the duty is not performed up to a maximum of five thousand dollars. 2. Pay or deliver property to the department as required under this chapter shall pay a civil penalty of twenty-five per cent of the value of the property that should have been paid or delivered.
AZ Rev Stat § 44-327 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-327 - Agreement to locate property

44-327.  Agreement to locate property A. The following are void and unenforceable: 1. An agreement entered into by an owner with another person if the primary purpose of that agreement is to locate,  deliver,  recover or assist in the recovery of property that is presumed abandoned,  if the agreement was entered into during the period commencing on the date the property was presumed abandoned and extending to a time that is twenty-four months after the date that the property is paid or delivered to the department. This paragraph does not apply to an owner's agreement with an attorney to file a claim relating to identified property or to contest the department's denial of a claim. 2. A provision in an agreement that requires an owner to pay compensation that includes a portion of mineral proceeds that are not presumed abandoned or the underlying minerals,  if the primary purpose of the agreement is to locate,  deliver,  recover or assist in the recovery of mineral proceeds that are presumed abandoned. B. If an owner enters into an agreement that is not void pursuant to this section and the primary purpose of that agreement is to locate,  deliver,  recover or assist in the recovery of property reported to the department,  the agreement is: 1. Enforceable if the agreement is in writing,  clearly states the nature of the property and the services to be performed,  is signed by the apparent owner and states the value of the property before and after the fee or other compensation has been deducted. The fee or payment agreed on shall not be more than thirty per cent of the value of the recoverable property reported to the department. 2. Unenforceable except by the owner if the agreement provides for compensation that is more than thirty per cent of the value of the recoverable property reported to the department. C. An owner who has agreed to pay compensation that is more than thirty per cent of the value of the recoverable property reported to the department,  or the department on behalf of the owner,  may maintain an action to reduce the compensation. The court may award reasonable attorney fees to an owner who prevails in the action. This section does not prohibit an owner from asserting that an agreement is invalid on grounds other than compensation.
AZ Rev Stat § 44-328 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-328 - Foreign transactions

44-328.  Foreign transactions This chapter does not apply to property that is held,  due and owing in a foreign country and that arises out of a foreign transaction.
AZ Rev Stat § 44-329 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-329 - Transitional provisions

44-329.  Transitional provisions A. An initial report filed pursuant to this chapter for property that was not required to be reported before January 1,  2001 but that is subject to this chapter shall include all items of property that would have been presumed abandoned within ten years before January 1,  2001 as if this chapter had been in effect during that period. B. This chapter does not relieve a holder of a duty that arose before January 1,  2001 to report,  pay or deliver property. Except as provided in section 44-321,  subsection C,  a holder who did not comply with the law in effect before January 1,  2001 is subject to the applicable provisions for enforcement and penalties that were in effect under the prior law.
AZ Rev Stat § 44-330 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-330 - Rules

44-330.  Rules The department may adopt rules pursuant to title 41,  chapter 6 to carry out this chapter.
AZ Rev Stat § 44-331 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-331 - Uniformity of application and construction

44-331.  Uniformity of application and construction This chapter shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this chapter among states that enact the uniform unclaimed property act.
AZ Rev Stat § 44-332 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-332 - Arizona unclaimed property assistance office; unclaimed property problem resolution officer; duties; program termination

44-332.  Arizona unclaimed property assistance office;  unclaimed property problem resolution officer;  duties;  program termination A. The Arizona unclaimed property assistance office is established as an office in the department. The director shall select the employees of the office including a manager who is the unclaimed property problem resolution officer. The office reports directly to the director s office. The employees of the office may include employees of the department and may also include residents of this state with knowledge of unclaimed property. B. The office shall assist holders of unclaimed property in: 1. Obtaining easily understandable unclaimed property information and information on audits,  corrections and appeals procedures of the department. 2. Answering questions regarding preparing and filing reports with the department. 3. Locating documents or payments filed with or submitted to the department by holders. C. The office shall also:  1. Receive and evaluate complaints of improper,  abusive or inefficient service by employees of the department and recommend to the director appropriate action to correct that service. 2. Identify policies and practices of the department that may be barriers to the equitable treatment of holders and recommend alternatives to the director. 3. Provide expeditious service to holders whose problems are not resolved through normal channels. 4. Negotiate with department personnel to resolve the most complex and sensitive holder problems. 5. Take action to stop or prohibit the department from taking an action against a holder. 6. Participate and represent holders interests and concerns in planning meetings,  reviewing instructions and formulating department policies and procedures. 7. Compile data each year on the number and type of holder complaints and evaluate the actions taken to resolve complaints. 8. Survey holders each year to obtain their evaluation of the quality of service provided by the department. 9. Perform other functions that relate to holder assistance as prescribed by the director. D. Actions taken by the office may be reviewed only by the director on request of the department or a holder. The director may modify action taken by the office. E. The program established by this section ends on July 1,  2010 pursuant to section 41-3102.
AZ Rev Stat § 44-333 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-333 - Erroneous advice or misleading statements by the department; abatement of penalties and interest; definitions

44-333.  Erroneous advice or misleading statements by the department;  abatement of penalties and interest;  definitions A. The department shall not require interest or a penalty on unclaimed property demanded as a deficiency if either: 1. The deficiency is directly attributable to erroneous written advice furnished to the holder by an employee of the department acting in an official capacity in response to a specific request from the holder and not from the holder s failure to provide adequate or accurate information. 2. All of the following are true: (a) An unclaimed property report or comparable document or unclaimed property ruling prepared by the department contains a statement that,  if followed by a holder,  would cause the holder to misapply this title. (b) The holder reasonably relies on the statement. (c) The holder s underpayment directly results from this reliance. B. Each employee of the department,  at the time any oral advice is given to any person,  shall inform the person that the department is not bound by that oral advice. C. For purposes of this section: 1. " Unclaimed property report"  includes the instructions that the department prepares for use with the unclaimed property report or comparable document. 2. " Unclaimed property ruling"  means a statement issued by the director and denominated as an unclaimed property ruling or an unclaimed property procedure.
AZ Rev Stat § 44-334 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-334 - Basis for evaluating employee performance

44-334.  Basis for evaluating employee performance A. The department shall establish procedures to monitor the performance of department employees and contingent fee contract auditors that include,  if applicable,  using evaluations obtained from holders. B. The department shall not evaluate an employee on the basis of unclaimed property demanded or collected by that employee. C. The department shall develop metrics to evaluate the accuracy of unclaimed property auditor recommendations to the department and whether such recommendations were not accepted or approved by the department. The outcome of this evaluation metric may be taken into consideration when developing audit engagements entered into on or after August 6,  2016.
AZ Rev Stat § 44-335 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-335 - No additional audits or proposed increased demands; exceptions

44-335.  No additional audits or proposed increased demands;  exceptions A. When the department completes an audit and a final examination report has been completely determined under this title,  the holder s liability for the particular unclaimed property for the period subjected to the audit is fixed and determined,  and no additional audit for the particular type of property specified in the final exam report may be conducted except under the following circumstances: 1. If a holder files a claim for refund,  any departmental audit of the claim is limited to the issues presented on the claim for refund. 2. If a holder failed to disclose material information during the audit,  or has falsified books or records or otherwise engaged in an action that prevented the department from conducting an accurate audit,  the applicability of this subsection may be part of a subsequent protest and may be contested by the holder. B. If the department issues a final examination report,  the department may not increase the amount of the property demanded in the final examination report except in one or more of the following circumstances: 1. The holder has made a material misrepresentation of facts. 2. The holder has failed to disclose a material fact to the auditor. 3. The department has requested information and the holder fails to provide that information to the department. 4. After issuing the final examination report but before the demand becomes final,  the court of appeals or the supreme court issues a decision,  the application of which causes the unclaimed property initially proposed to increase.
AZ Rev Stat § 44-337 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 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.
AZ Rev Stat § 44-338 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-338 - Appeal of determination of amounts due

44-338.  Appeal of determination of amounts due 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.
AZ Rev Stat § 44-339 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-339 - Signatures for documents; alternative methods; definition

44-339.  Signatures for documents;  alternative methods;  definition The department may prescribe by administrative rule alternative methods for signing,  subscribing or verifying any report or claim required or permitted to be filed with the department pursuant to this article that have the same validity and consequence as the actual signature or written declaration of the taxpayer or other person required to sign,  subscribe or verify the report or claim. While the department is adopting a rule prescribing alternative methods for signing,  subscribing or verifying any report or claim required to be filed with the department pursuant to this article,  the director,  by tax ruling,  may waive the requirement of a signature for a particular type or class of any report or claim required or permitted to be filed with the department pursuant to this article. For the purposes of this section,  " tax ruling"  has the same meaning prescribed in section 42-2052.
AZ Rev Stat § 44-340 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-340 - Auditor contingent fee contracts; notice of rights

44-340.  Auditor contingent fee contracts;  notice of rights Audits for enforcement of the provisions of this article,  including those performed by contingent fee auditors,  shall provide holders of unclaimed property a notice of rights. At a minimum,  the notice shall include:  1. A statement that the department makes all final decisions regarding recommendations by a contingent fee auditor that any unclaimed property is reportable. 2. Information on corrections and appeals procedures. 3. Where to file complaints of improper,  abusive or inefficient service by employees or contingent fee auditors of the department.  4. Contact information of the department's designated employees.
AZ Rev Stat § 44-351 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-351 - Definitions

44-351.  Definitions For the purposes of this chapter,  unless the context otherwise requires: 1. " Lender"  means a person whose name appears on the records of the museum as the person legally entitled to property held or owing by the museum. 2. " Lender's last known address"  means a description of the location of the lender,  as shown on the museum's records pertaining to the property on loan from the lender,  which is sufficient for the purpose of delivering mail. 3. " Loan" ,  " loaned"  and " on loan"  includes all deposits of property with a museum which are not accompanied by a transfer of title to the property. 4. " Museum"  means an organized and permanent nonprofit or public institution which is primarily educational,  scientific,  historic or aesthetic in purpose and which owns,  borrows,  cares for,  studies,  archives or exhibits property. Museum includes historical societies,  parks,  sites and monuments and libraries. 5. " Person"  means an individual,  association,  trust partnership,  corporation or similar organization having a legal interest in property in the possession of a museum. 6. " Property"  means all tangible objects,  animate and inanimate,  under a museum's care which have intrinsic scientific,  historic,  artistic or cultural value. 7. " Undocumented property"  means property in the possession of a museum for which the museum has no reasonable means of determining its owner.
AZ Rev Stat § 44-352 (2021)
2021 Arizona Revised Statutes|Title 44 - Trade and Commerce|§ 44-352 - Acquiring title to loaned property

44-352.  Acquiring title to loaned property A. A museum may acquire title to loaned property pursuant to this section. If,  since the expiration date of the loan,  seven years have passed with no written contact between the lender and the museum or if the loan has no expiration date and at least seven years have passed since the loan was made and written contact between the lender and the museum occurred the museum shall send a notice by certified mail,  return receipt requested,  to the lender's last known address. This notice shall contain a statement that the loan is now terminated as well as all information required in the notice under section 44-353,  subsection A,  paragraph 1. If proof of delivery of the notice is not received within thirty days from the date the notice was mailed,  the museum shall publish a notice as prescribed by section 44-353,  subsection A,  paragraph 1. B. If the requirements of subsection A of this section are met the museum may acquire title to the loaned property by sending a notice by certified mail,  return receipt requested,  to the lender's last known address. This notice shall contain all information required in the notice under section 44-353,  subsection A,  paragraph 2. If proof of delivery of the notice is not received within thirty days from the date the notice was mailed,  the museum shall publish a notice as prescribed by section 44-353,  subsection A,  paragraph 2.