44-338. Appeal of determination of amounts due
A. A determination by the department under section 44-322 that any
unclaimed property is reportable, or a demand for interest or penalties, constitutes an
appealable agency action pursuant to section 41-1092, paragraph 3. The holder may appeal
the department's determination pursuant to title 41, chapter 6, article 10.
B. Except as provided in section 41-1092.08, subsection H, a final decision of the
department is subject to judicial review pursuant to title 12, chapter 7, article 6.
C. If the holder does not file a notice of appeal as provided in subsections A and
B of this section, the amount determined to be due becomes final at the expiration of the
period provided for appeal and the holder is deemed to have waived and abandoned the
right to question the amount determined to be due.
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