Indiana Code
Chapter 1.5. Revised Unclaimed Property Act
32-34-1.5-19. Reporting Requirements

Sec. 19. (a) The report required under section 18 of this chapter must:
(1) be signed by or on behalf of the holder and verified as to its completeness and accuracy;
(2) if filed electronically, be in a secure format approved by the attorney general which protects confidential information of the apparent owner in the same manner as required of the attorney general's agent under section 80 of this chapter;
(3) describe the property;
(4) contain:
(A) the name, if known;
(B) the last known address, if known; and
(C) the Social Security number or taxpayer identification number, if known or readily ascertainable;
of the apparent owner of the property of property with a value of fifty dollars ($50) or more;
(5) for an amount held or owing under a life or endowment insurance policy or annuity contract, contain the name and last known address of the insured, annuitant, or other apparent owner of the policy or contract and of the beneficiary;
(6) for property held in or removed from a safe deposit box, indicate the location of the property, where it may be inspected by the attorney general, and any amounts owed to the holder under section 32 of this chapter;
(7) contain the commencement date for determining abandonment under sections 4, 5, 6, 7, 8, and 9 of this chapter;
(8) state that the holder has complied with the notice requirements of section 23 of this chapter;
(9) identify property that is a non-freely transferable security and explain why it is a non-freely transferable security; and
(10) include any other information required by the attorney general.
(b) A report required under section 18 of this chapter may include in the aggregate items valued under fifty dollars ($50) each. If the report includes items in the aggregate valued under fifty dollars ($50) each, the attorney general may not require the holder to provide the name and address of an apparent owner of an item, unless the information is necessary to verify or process a claim in progress by the apparent owner.
(c) A report required under section 18 of this chapter may include personal information as defined in section 77(a) of this chapter about the apparent owner or the apparent owner's property to the extent not otherwise prohibited by federal law.
(d) If a holder has changed its name while holding property presumed abandoned or is a successor to another person that previously held the property for the apparent owner, the holder must include in the report required under section 18 of this chapter its former name or the name of the previous holder, if any, and the known name and address of each previous holder of the property.
As added by P.L.141-2021, SEC.20.

Structure Indiana Code

Indiana Code

Title 32. Property

Article 34. Lost or Unclaimed Personal Property

Chapter 1.5. Revised Unclaimed Property Act

32-34-1.5-1. Nonapplicability of Chapter

32-34-1.5-2. Citation of Law as "Revised Unclaimed Property Act"

32-34-1.5-3. Definitions

32-34-1.5-4. Presumption of Abandonment

32-34-1.5-5. Presumption of Abandonment for Property Held in a Pension Account or Retirement Account

32-34-1.5-6. Presumption of Abandonment for Property Held in a Tax Deferred Account or Plan

32-34-1.5-7. Presumption of Abandonment for Property Held in an Account Established for Minors

32-34-1.5-8. Presumption of Abandonment for Property Held in a Safe Deposit Box

32-34-1.5-9. Presumption of Abandonment for Securities

32-34-1.5-10. Presumption of Abandonment for Accrued Interest

32-34-1.5-11. Indication of Apparent Owner's Interest

32-34-1.5-12. Death of an Insured or Annuitant; Death Master File

32-34-1.5-13. Proceeds Payable Under an Insurance Policy or Annuity Contract

32-34-1.5-14. Property Located in Another State or Foreign Country

32-34-1.5-15. Property Subject to Custody of State as Unclaimed Property

32-34-1.5-16. Traveler's Checks; Money Orders

32-34-1.5-17. Disputes; Burden of Proof

32-34-1.5-18. Reporting Property Presumed Abandoned

32-34-1.5-19. Reporting Requirements

32-34-1.5-20. Reporting Deadlines

32-34-1.5-21. Retention of Records

32-34-1.5-22. Failure of Owner to Request Payment

32-34-1.5-23. Notice Sent to Apparent Owner

32-34-1.5-24. Notice Requirements

32-34-1.5-25. Publication of Notice in Newspaper and on Internet

32-34-1.5-26. Determining Current Address of Apparent Owner

32-34-1.5-27. Good Faith Payment or Delivery of Property

32-34-1.5-28. Dormancy Charge

32-34-1.5-29. Delivery of Property to Attorney General

32-34-1.5-30. Liability for Property Paid or Delivered in Good Faith

32-34-1.5-31. Claims for Reimbursement and Return of Property

32-34-1.5-32. Property Removed From Safe Deposit Box

32-34-1.5-32.5. United States Savings Bonds

32-34-1.5-33. Gain Realized or Accrued on Property

32-34-1.5-34. Declining Custody of Property; Delivering Property Before Presumed Abandoned

32-34-1.5-35. Disposal of Property; Actions Against State

32-34-1.5-36. Periods of Limitation; Commencement of Action by Attorney General

32-34-1.5-37. Sale of Property

32-34-1.5-38. Sale of Securities

32-34-1.5-39. Transfer of Securities

32-34-1.5-40. Property Purchased at Sale

32-34-1.5-41. Medal or Decoration Awarded for Military Service

32-34-1.5-42. Abandoned Property Fund

32-34-1.5-43. Records Maintained by Attorney General

32-34-1.5-44. Deductions; Transfer to State General Fund

32-34-1.5-45. Property Not Owned by State

32-34-1.5-46. Property Subject to Superior Claim

32-34-1.5-47. Right of Another State to Take Custody of Property

32-34-1.5-48. Filing Claims for Property

32-34-1.5-49. Allowing and Denying Claims

32-34-1.5-50. Delivery of Property to Owner; Payment of Enforceable Debt

32-34-1.5-51. Action for Denial of Claim

32-34-1.5-52. Verified Report

32-34-1.5-53. Examining Records

32-34-1.5-54. Rules for Examining Records

32-34-1.5-55. Use and Disclosure of Records

32-34-1.5-56. Prima Facie Evidence of Debt or Obligation

32-34-1.5-57. Estimating Value of Property

32-34-1.5-58. Examination Report

32-34-1.5-59. Intervention in Examination; Request for Conference

32-34-1.5-60. Contract With Person to Conduct Examination

32-34-1.5-61. Ethics and Conflicts of Interest

32-34-1.5-62. Annual Report to Treasurer of State

32-34-1.5-63. Determination of Putative Holder's Liability

32-34-1.5-64. Request by Putative Holder for Informal Conference

32-34-1.5-65. Relief From Determination Made by Attorney General

32-34-1.5-66. Administrative Remedies

32-34-1.5-67. Judicial Review and Procedure

32-34-1.5-68. Enforcement of Determination

32-34-1.5-69. Exchanging Records With Another State or Foreign Country

32-34-1.5-70. Action With or on Behalf of Another State or Foreign Country

32-34-1.5-71. Interest Rates and Civil Penalties for Undelivered Property

32-34-1.5-72. Civil Penalties for Evasion and Fraudulent Reports

32-34-1.5-73. Waiving Interest and Penalties

32-34-1.5-74. Agreements to Locate or Recover Property

32-34-1.5-75. Unenforceable Agreements to Locate or Recover Property

32-34-1.5-76. Agent of Apparent Owner

32-34-1.5-77. Personal Information

32-34-1.5-78. Confidential Information

32-34-1.5-79. Disclosing Confidential Information

32-34-1.5-80. Confidentiality Agreements

32-34-1.5-81. Confidential Information in Notice

32-34-1.5-82. Responsibilities for Confidential Information; Security Plan

32-34-1.5-83. Notice of Breach of Confidential Information

32-34-1.5-84. Claims Regarding Confidential Information; Indemnification

32-34-1.5-85. General Purpose of Uniformity Among States

32-34-1.5-86. Interaction With Federal Laws

32-34-1.5-87. Rules