Arizona Laws 12-888. Concurrent authority of the department of revenue
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A. The department of revenue shall have concurrent authority with the department of law as prescribed by subsection C of section 41-193.
Terms Used In Arizona Laws 12-888
- Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
- Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
- Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
- Property: includes both real and personal property. See Arizona Laws 1-215
B. The department of revenue shall institute investigations for discovery of property which may have escheated or would escheat to the state, and for such purpose, through the department of law, may require any person before the superior court to answer investigations, produce books and render accounts relating to the property. The director of the department of revenue, through the department of law, may institute action in the superior court of the county in which the property is located for recovery of escheats.