Okla. Admin. Code § 735:80-3-4

Current through Vol. 42, No. 8, January 2, 2025

Section 735:80-3-4 - Aggregate reporting; reporting requirements

Items of less than fifty dollars ($50.00) in value must be reported and remitted in the aggregate, except property which is one of a recurring number of continuous payments, including, but not limited to, royalties, annuities, dividends, distributions, and other sums presumed abandoned pursuant to subsection D of Section 655 of this title, all of which shall be reported in the same manner as property with a value of fifty dollars ($50.00) or more. OST shall protect the interests of the holder to the extent of the value of property reported and delivered. Unclaimed property due unknown owners, held by the holders incorporated in the State of Oklahoma or held by unincorporated holders having their principal place of business in Oklahoma, shall also be reported and remitted in the aggregate.

Transferred from 710:80-3-4 at 60 O.S., § 688, eff 7-1-99 (see Editor's Notice published at 17 Ok Reg 217); Amended at 17 Ok Reg 2167, eff 6-12-00; Amended at 19 Ok Reg 2476, eff 6-27-02; Amended at 21 Ok Reg 2879, eff 7-11-04