AZ HB2201

Amends Arizona Revised Statutes section 44-336 to create a new category of "holder information ruling" in addition to existing "private holder rulings" for unclaimed property matters.

Allows representatives of unclaimed property holders to request holder information rulings without disclosing the holder's identifying information, though the holder must later provide identification and authorization to receive the protections against retroactive application.

Establishes that holder information rulings receive the same legal protections as private holder rulings, including protection from retroactive revocation and exemption from penalties and interest if the holder reasonably relied on the ruling.

Permits holders and potential holders to request that rulings not be published due to confidentiality concerns, with the director having final decision-making authority on publication that is not subject to appeal.

Requires the department to attempt to issue rulings within 45 days of receiving a complete request and to maintain all rulings as public records subject to state confidentiality requirements.