(a)

1. (1) A holder shall submit reports electronically using the most current National Association of Unclaimed Property Administrators’ (NAUPA) standard electronic file format.
2. (2) The reports must be submitted through the Arkansas unclaimed property portal, available on the Auditor of State’s website.

3. (3) A holder may:

   1. (A) Request a copy of the current NAUPA standard electronic file format from the Auditor of State; or
   2. (B) Download a copy from NAUPA’s website.

(b)

1. (1) A holder may request permission to submit a hard-copy report.

2. (2)

   1. (A) The request must be in writing and include an explanation why electronic filing is exceptionally difficult or impossible.
   2. (B) A request for a hard-copy report can only be granted by the:

(i) Auditor of State;

1. (ii) Unclaimed Property Manager; or

   1. (iii) Unclaimed Property Director of Compliance.
   2. (C) Permission is not considered granted until it is received in writing.
2. (3) If a hard-copy request is granted, the holder must follow the form and format required by the Auditor of State.

3. (4)

   1. (A) Hard-copy permissions are only applicable for a single reporting period.

   2. (B) If a similar need arises in a subsequent reporting period, a new request must be submitted.

      1. (c) Unclaimed property reports shall clearly and concisely declare:
4. (1) The name and address of the holder;
5. (2) The holder’s federal employer identification number, if applicable;

6. (3)

   1. (A) The type of organization filing the report (corporation, partnership, etc.).

   2. (B) If the report is filed by a corporation, it must also include:

      1. (i) The date of incorporation;
      2. (ii) The state of incorporation; and
      3. (iii) The state in which the corporation has its principal place of business;
7. (4) The name and title of the person or persons who actually prepares or was directly responsible for preparing the report;

8. (5) All pertinent owner information maintained by the holder, or any related entity maintaining owner information on behalf of the holder, including, but not limited to:

   1. (A) Full name, including any previous names or aliases;
   2. (B) Date of birth;
   3. (C) Date of death;
   4. (D) Employer identification number;
   5. (E) Social Security number;
   6. (F) Last known address; or
   7. (G) Amount due each owner plus the description and identifiers, if any, of the property;
9. (6) The date property became payable, demandable, issued, or returnable, if any, and the date of the last transaction.