Okla. Stat. tit. 60, § 661 (2026)

A. A person holding property, tangible or intangible, presumed abandoned and subject to custody as unclaimed property under the Uniform Unclaimed Property Act shall report to the State Treasurer concerning the property as provided in this section. B. The report shall be verified and shall include: 1. The name, if known, and last-known address, if any, of each person appearing from the records of the holder to be the owner of property of the value of Fifty Dollars ($50.00) or more presumed abandoned under the Uniform Unclaimed Property Act and items of value under Fifty Dollars ($50.00), reported in the aggregate, except property which is one of a recurring number of continuous payments including but not limited to royalties, annuities, dividends, distributions, and other sums presumed abandoned pursuant to subsection C of Section 655 of this title, which shall be reported in the same manner as property with a value of Fifty Dollars ($50.00) or more; 2. In the case of unclaimed funds of Fifty Dollars ($50.00) or more held or owing under any life or endowment insurance policy or annuity contract, the full name and last-known address of the insured or annuitant and of the beneficiary according to the records of the insurance company holding or owing the funds; 3. In the case of the contents of a safe deposit box or other safekeeping repository or of other tangible personal property, a description of the property and the place where it is held, which may be inspected by the State Treasurer, and any amounts, including offsets for drilling costs and rent, owing to the holder; 4. The description of the property, including type and identifying number if any, and the amount appearing from the records to be due; 5. The date when the property became payable, demandable or returnable, and the date of the last transaction with the owner with respect to the property; 6. In the case of a cashier’s check, if known, the names and last-known addresses of all payees, all payors and all purchasers; and 7. Any other information reasonably required by the State Treasurer. C. If the person holding property presumed abandoned and subject to custody as unclaimed property is a successor to other persons who previously held the property for the apparent owner or if the name of the holder has changed while holding the property,

the holder shall file with the report all known names and addresses of each previous holder of the property. D. The report shall be filed before November 1 of each year for property reportable as of the preceding July 1, but the report of any life insurance company shall be filed before May 1 of each year for property reportable as of the preceding March 1. The State Treasurer may postpone the reporting date upon written request by any person required to file a report. E. Not more than one hundred twenty (120) days before filing the report required by this section, the holder in possession of property presumed abandoned and subject to custody as unclaimed property under the Uniform Unclaimed Property Act shall send written notice to the apparent owner at the owner’s last-known address informing the owner that the holder is in possession of property subject to the Uniform Unclaimed Property Act if: 1. The holder has in the records of the holder an address for the apparent owner which the holder’s records do not disclose to be inaccurate; 2. The claim of the apparent owner is not barred by the statute of limitations; and 3. The property has a value of Fifty Dollars ($50.00) or more, or the property has a value of less than Fifty Dollars ($50.00) and is one of a recurring number of continuous payments including but not limited to royalties, annuities, dividends, distributions and other recurring sums presumed abandoned pursuant to subsection C of Section 655 of this title. Notice shall include written notice and, if consented to by the apparent owner, electronic mail and other forms of electronic correspondence. The mailing of notice by first- class mail to the last-known address of the owner by the holder shall constitute compliance with this subsection and, if done, no further act on the part of the holder shall be necessary. F. Reports filed by a holder shall remain confidential except for information required to be subject to public inspection pursuant to the Uniform Unclaimed Property Act. G. The State Treasurer may require a holder reporting fifteen or more items of property pursuant to this section to file the report online. The State Treasurer shall promulgate rules necessary to carry out provisions for online filing. Added by Laws 1967, c. 107, § 11, emerg. eff. April 24, 1967. Amended by Laws 1982, c. 278, § 7, eff. Jan. 1, 1983; Laws 1988, c. 281, § 9, operative July 1, 1988; Laws 1991, c. 331, § 20, eff. Sept. 1, 1991; Laws 1999, c. 10, § 7, eff. July 1, 1999; Laws 2001, c. 133, § 7, emerg. eff. April 24, 2001; Laws 2003, c. 224, § 6, eff. July 1, 2003; Laws 2006, c. 233, § 2, eff. Nov. 1, 2006; Laws 2008, c. 108, § 2, emerg. eff. May 2, 2008; Laws 2009, c. 433, § 1, eff. Nov. 1, 2009; Laws 2010, c. 241, § 2, emerg. eff. May 10, 2010;

Laws 2013, c. 307, § 4, eff. Nov. 1, 2013; Laws 2024, c. 446, § 1, eff. Nov. 1, 2024.