Who must report unclaimed property?

Any person or entity in possession of property (subject to the Unclaimed Property Law) which belongs to another, or who is trustee in case of a trust, or who is indebted to another person on an obligation subject to the Unclaimed Property Law, is deemed a holder of unclaimed property and must report that property to the state. All holders, whether located in Arizona or in other states, must report to the State of Arizona any unclaimed property they hold that is owed to Arizona residents. Arizona domiciled businesses must also report all property where the owners name and address is unknown.

All business entities are responsible for filing reports on behalf of their branches, divisions or other affiliates, including: Banking and financial institutions including state or federally chartered banks, trust companies, savings banks, private bankers, savings and loan associations, credit unions and investment companies. Business associations wherever located, such as a corporation, joint ... more.

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