{"data":{"id":"us-ok/okla.-stat.-tit.-60-60-678","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 60, § 60-678","heading":"Report may be required - Failure to report property -","body":"Examination of records.\n\nA. The State Treasurer may require any person who has not filed\n\na report to file a verified report stating whether or not the person\n\nis holding any unclaimed property reportable or deliverable under\n\nthe Uniform Unclaimed Property Act. If the State Treasurer has\n\nreason to believe that any person has failed to report property in\n\naccordance with the Uniform Unclaimed Property Act, the State\n\nTreasurer may make a demand by certified mail, return receipt\n\nrequested, that such report be made and filed with the State\n\nTreasurer. The report of abandoned property or any other report\n\nrequired shall be made and filed with the State Treasurer within\n\nsixty (60) days after receipt of the demand.\n\nB. The State Treasurer may at reasonable times and upon\n\nreasonable notice examine the records of any person if the State\n\nTreasurer has reason to believe that such person has failed to\n\nreport property that should have been reported pursuant to the\n\nUniform Unclaimed Property Act. The State Treasurer may contract\n\nwith any other person or entity to conduct the examination on behalf\n\nof the State Treasurer. The State Treasurer may keep confidential\n\ndocuments and working papers obtained or compiled by the State\n\nTreasurer or the State Treasurer's agents or designated\n\nrepresentatives in the course of conducting an examination, except\n\nfor information required to be subject to public inspection pursuant\n\nto the Uniform Unclaimed Property Act.\n\nC. If a person is treated under Section 656 of this title as\n\nthe holder of the property only insofar as the interest of the\n\nbusiness association in the property is concerned, the State\n\nTreasurer, pursuant to subsection B of this section, may examine the\n\nrecords of the person if the State Treasurer has given the notice\n\nrequired by subsection B of this section to both the person and the\n\nbusiness association at least ninety (90) days before the\n\nexamination.\n\nD. If a holder fails after September 1, 1991, to maintain the\n\nrecords required by Section 679.1 of this title and the records of\n\nthe holder available for the periods subject to the Uniform\n\nUnclaimed Property Act are insufficient to permit the preparation of\n\na report, the State Treasurer may require the holder to report and\n\npay the amount that is reasonably estimated from any available\n\nrecords.","path":["OK Code","Title 60"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os60.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"ba9381f6ded46ea1d5940d0bf4451a9d4572796c7188b9176c1053424e3d1263","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-60-60-677.1","next":"us-ok/okla.-stat.-tit.-60-60-679"},"notice":"GroundRules: Original legal text. Not legal advice."}