AZ HB2093

Amends section 44-337 of Arizona Revised Statutes to clarify that the director's decision regarding interest abatement is the department's final "administrative decision" as defined in section 41-1092, rather than a final "decision or order."

Authorizes the director to abate all or part of interest accrued on unclaimed property deficiencies or payments when errors or delays are caused by unreasonable conduct of department officers or employees.

Requires the director to ensure no significant aspect of the error or delay can be attributed to the property holder before considering abatement, and mandates written contact with the holder regarding the deficiency or payment.

Makes the director's decision on interest abatement subject to judicial review under title 12, chapter 7, article 6, except as provided in section 41-1092.08, subsection H.

Requires the department to provide written information to new transaction privilege tax licensees regarding reporting and remittance of unclaimed property.