A person who is aggrieved by a decision of the department, or whose claim has not been decided within ninety days after filing the claim, may begin an original action in superior court to establish the claim by naming the department as a defendant. The person shall file the action in superior court within ninety days after the decision of the department or within one hundred eighty days after the filing of the claim if the department has failed to make a decision. If the aggrieved person establishes the claim in an action against the department, the court may award the claimant reasonable attorney fees.

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Terms Used In Arizona Laws 44-318

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the department of revenue. See Arizona Laws 44-301
  • Person: means an individual, business association, financial organization, estate, trust, government, governmental subdivision, agency or instrumentality or any other legal or commercial entity. See Arizona Laws 44-301