SECTION 735:80-3-9. File format; reporting requirements; noncompliance

  The on-line reporting system allows a Holder to securely upload an encrypted unclaimed property report file via the State Treasurer's website after setting up a password - protected account. All reports must be filed using the National Association of Unclaimed Property Administrators (NAUPA) standard format. Holder reports with fifteen (15) or more items of property that are not filed electronically and/or any other report that is -improperly formatted or otherwise cannot be processed automatically will be returned to the Holder. Reports and remittances that are not properly filed and paid in compliance with statute and administrative rule will be subject to the provisions defined in OS 60 Section 680 - Penalties.

[Source: Added at 31 Ok Reg 2463, eff 9-12-14]