TITLE 14

ESTATES OF DECEDENTS

CHAPTER 5

REVISED UNCLAIMED PROPERTY ACT

PART 4

REPORT BY HOLDER

14-5-403.  WHEN REPORT TO BE FILED. (1) The report required by section 14-5-401, Idaho Code, must be filed before November 1 of each year and cover the twelve (12) months preceding July 1 of that year.

(2)  Before the date for filing the report required by section 14-5-401, Idaho Code, the holder of property presumed abandoned may request the administrator to extend the time for filing. The administrator may grant an extension. If the extension is granted, the holder may pay or make a partial payment of the amount the holder estimates ultimately will be due.

(3)  Within sixty (60) days of receiving a report of unclaimed property, the administrator shall record the name and last known address, if available, of each person identified as the apparent owner of unclaimed property that is in the unclaimed property account or is transferred to the general fund. The record shall be available for public review on the state treasurer’s website.

History:

[14-5-403, added 2024, ch. 27, sec. 2, p. 196.]