NAC120A.020. Filing: Generally.

     1. A holder that is required to make a report to the Administrator pursuant to NRS 120A.560 shall file Form UP-1, Report of Unclaimed Property, including a completed verification. Except as otherwise provided in this section, the report may be filed:

     (a) Using Form UP-1;

     (b) Using a computer printout that contains the same information as requested on Form UP-1; or

     (c) Electronically using the NAUPA standard electronic file format for holders.

     2. A Form UP-2, Report of Unclaimed Property Details, must accompany each report filed pursuant to subsection 1 and, except as otherwise provided in this section, may be filed:

     (a) Using Form UP-2;

     (b) Using a computer printout that contains the same information as requested on Form UP-2; or

     (c) Electronically using the NAUPA standard electronic file format for holders. If any property included in the report filed pursuant to this paragraph consists of a security, the holder shall complete and file Form UP-2 as described in paragraph (a) in addition to the electronic filing.

     3. A person reporting 11 or more items of property shall file the report electronically using the NAUPA standard electronic file format for holders.

     4. The total amount of each kind of property reported on Form UP-1 must be equal to the sum of the amounts of that kind of property reported on the associated Form UP-2.

     5. As used in this section, “NAUPA” means the National Association of Unclaimed Property Administrators.

     [Dep’t of Commerce, Unclaimed Property Reg. § 2, eff. 8-6-80]—(NAC A by Admin. of Unclaimed Property by R119-06, 6-28-2006; R162-09, 8-13-2010)