Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter120A Disposition of Unclaimed Property |
REPORTS OF UNCLAIMED PROPERTY |
NAC120A.035. Filing: Requirements if no unclaimed property to report; extension of time to file.
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1. A holder that is incorporated or located in this State or that conducts business in this State and determines that it is not in possession of property that must be reported, paid or delivered under chapter 120A of NRS shall file a report with the Administrator certifying that the holder has no unclaimed property to report.
2. The report must be:
(a) In the form prescribed by the Administrator;
(b) Verified; and
(c) Except as otherwise provided in this section, filed with the Administrator before November 1 of each year and cover the 12 months next preceding July 1 of that year, but a report with respect to an insurance company must be filed before May 1 of each year for the calendar year next preceding.
3. Before the date for filing the report, the holder may request the Administrator to extend the time for filing the report. The Administrator may grant the extension for good cause.
(Added to NAC by Admin. of Unclaimed Property by R162-09, eff. 8-13-2010)