Section 44-333 - Erroneous advice or misleading statements by the department; abatement of penalties and interest; definitionsA. The department shall not require interest or a penalty on unclaimed property demanded as a deficiency if either:1. The deficiency is directly attributable to erroneous written advice furnished to the holder by an employee of the department acting in an official capacity in response to a specific request from the holder and not from the holder's failure to provide adequate or accurate information.2. All of the following are true: (a) An unclaimed property report or comparable document or unclaimed property ruling prepared by the department contains a statement that, if followed by a holder, would cause the holder to misapply this title.(b) The holder reasonably relies on the statement.(c) The holder's underpayment directly results from this reliance.B. Each employee of the department, at the time any oral advice is given to any person, shall inform the person that the department is not bound by that oral advice.C. For purposes of this section: 1. "Unclaimed property report" includes the instructions that the department prepares for use with the unclaimed property report or comparable document.2. "Unclaimed property ruling" means a statement issued by the director and denominated as an unclaimed property ruling or an unclaimed property procedure.