2021 New Mexico Statutes
Article 8A - Uniform Unclaimed Property Act
Section 7-8A-3 - Contents of safe deposit box or other safekeeping depository.

Tangible property held in a safe deposit box or other safekeeping depository in this state in the ordinary course of the holder's business and proceeds resulting from the sale of the property permitted by other law, are presumed abandoned if the property remains unclaimed by the owner for more than five years after expiration of the lease or rental period on the box or other depository.
History: Laws 1997, ch. 25, § 3.
Effective dates. — Laws 1997, ch. 25, § 34 made Laws 1997, ch. 25, § 3 effective July 1, 1997.

Structure 2021 New Mexico Statutes

2021 New Mexico Statutes

Chapter 7 - Taxation

Article 8A - Uniform Unclaimed Property Act

Section 7-8A-1 - Definitions.

Section 7-8A-2 - Presumptions of abandonment.

Section 7-8A-3 - Contents of safe deposit box or other safekeeping depository.

Section 7-8A-4 - Rules for taking custody.

Section 7-8A-5 - Dormancy charge.

Section 7-8A-6 - Burden of proof as to property evidenced by record of check or draft.

Section 7-8A-7 - Report of abandoned property.

Section 7-8A-8 - Payment or delivery of abandoned property.

Section 7-8A-9 - Notice and publication of lists of abandoned property.

Section 7-8A-10 - Custody by state; recovery by holder; defense of holder.

Section 7-8A-10.1 - Exercise of due diligence; liability; notice.

Section 7-8A-11 - Crediting of dividends, interest and increments to owner's account.

Section 7-8A-12 - Public sale of abandoned property.

Section 7-8A-13 - Deposit of funds.

Section 7-8A-14 - Claim of another state to recover property.

Section 7-8A-15 - Filing claim with administrator; handling of claims by administrator.

Section 7-8A-16 - Appeal; action to establish claim.

Section 7-8A-17 - Election to take payment or delivery.

Section 7-8A-18 - Destruction or disposition of property having no substantial commercial value; immunity from liability.

Section 7-8A-19 - Periods of limitation.

Section 7-8A-20 - Requests for reports and examination of records.

Section 7-8A-21 - Retention of records.

Section 7-8A-22 - Enforcement.

Section 7-8A-23 - Interstate agreements and cooperation; joint and reciprocal actions with other states.

Section 7-8A-24 - Interest and penalties.

Section 7-8A-25 - Agreement to locate property.

Section 7-8A-26 - Foreign transactions.

Section 7-8A-27 - Transitional provisions.

Section 7-8A-28 - Rules.

Section 7-8A-29 - Uniformity of application and construction.

Section 7-8A-30 - Short title.

Section 7-8A-31 - Severability clause.