12-888. Concurrent authority of the department of revenue A. The department of revenue shall have concurrent authority with the department of law as prescribed by subsection C of section 41-193. B. The department of revenue shall institute investigations for discovery of property which may have escheated or would escheat to the state, and for such purpose, through the department of law, may require any person before the superior court to answer investigations, produce books and render accounts relating to the property. The director of the department of revenue, through the department of law, may institute action in the superior court of the county in which the property is located for recovery of escheats.
Arizona Legal Code