AZ SB1166

Changes the time frame for delinquency assessment petitions for reassessment from 15 days to 30 days after written notice is served to employers.

Changes the time frame for deficiency assessment petitions for reassessment from 15 days to 30 days after written notice is served to employers.

Reduces the initial determination finality period from 60 days to 30 days after written notice for determinations made under section 23-613.01.

Changes the deadline for voluntary contribution payments to be credited to an employer's account from January 31 to February 28.

Adds a new provision allowing the Department of Economic Security to assess and collect interest on benefit overpayment debts at ten percent per year, with authority to waive up to 25 percent of accrued interest for fraud-related overpayments.