Each holder shall report intangible personal property to the Escheat Fund on Form ASD‑21 together with Form ASD‑159 which together shall include as a minimum:

1. (1) Holder's legal name and address;
2. (2) Holder's federal tax identification number;
3. (3) A contact person and his or her telephone number;
4. (4) The date on which the property became payable, demandable or returnable;

5. (5) Separately for each person with property in each property class in excess of the amount specified in G.S. 116B-60(b)(3):

   1. (a) The name(s) of the owner(s);
   2. (b) The last known address(es) of the owner(s);
   3. (c) The social security or tax identification number(s) of the owner(s), if known;
   4. (d) A description of the property, including the property classification code set out in Rule 20 NCAC 08 .0204;
   5. (e) Serial number(s) or other identification number(s) of the property, if any;
   6. (f) The money amount, if any, being transferred;
6. (6) Aggregate by property classification code pursuant to 20 NCAC 08 .0204;
7. (7) Verification pursuant to G.S. 116B-60(f); and

8. (8) Verification that the Holder has complied with the requirements of G.S. 116B-69(b).

   This Rule does not apply to property claimed by the Escheat Fund pursuant to an audit which shall be reported as provided in 20 NCAC 04. 0206.

History Note: Authority G.S. 116B-60; 116B‑80;
Eff. February 1, 1982;
Amended Eff. April 1, 2001; November 1, 1988;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 6, 2016.