N.Y. Comp. Codes R. & Regs. tit. 2 § 115.2

Current through Register Vol. 46, No. 50, December 11, 2024

Section 115.2 - Report of abandoned property

(a) Verified written reports of property deemed abandoned pursuant to section 1315 of the Abandoned Property Law must be filed with the state comptroller.

(b) Such report shall be in such form as the State Comptroller may prescribe and shall set forth therein:

(1) the name and last known address, if any of the person or entity appearing to be entitled to such property;

(2) a description of such abandoned property;

(3) the amount of such abandoned property;

(4) the date such amount was demandable, payable or received; and

(5) such other identifying information as the State Comptroller may require.

(c)

(1) Unpaid checks or drafts issued by the state of New York deemed abandoned under subdivision 4 of section 1315 of the Abandoned Property Law shall be reported to the State Comptroller on or before the 10th day of June in each year and shall be accompanied by payment to the State Comptroller of all property which on the preceding 31st day of December was deemed abandoned property pursuant to subdivision 4 of section 1315 of the Abandoned Property Law excepting such property as since such date has ceased to be abandoned.

(2) All other property deemed abandoned under section 1315 of the Abandoned Property Law shall be filed with the State Comptroller on or before the 10th day of March in each year and shall be accompanied by payment to the State Comptroller of all property which on the preceding 31st day of December was deemed abandoned property pursuant to section 1315 of the Abandoned Property Law excepting such property as since such date has ceased to be abandoned.

N.Y. Comp. Codes R. & Regs. Tit. 2 § 115.2

Amended New York State Register April 17, 2019/Volume XLI, Issue 16, eff. 4/17/2019