67-4a-401. Report required by holder.
(1)(a) A holder of property presumed abandoned and subject to the custody of the administrator shall report in a record to the administrator concerning the property.
(b) A holder shall report via the Internet in a format approved by the administrator, unless the administrator gives a holder specific permission to file a paper report.
(2) A holder may contract with a third party to make the report required under Subsection (1).
(3) Whether or not a holder contracts with a third party under Subsection (2), the holder is responsible:
(a) to the administrator for the complete, accurate, and timely reporting of property presumed abandoned; and
(b) for paying or delivering to the administrator property described in the report.