Utah Code § 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.