Oklahoma Administrative Code
Title 735 - State Treasurer
Chapter 80 - Unclaimed Property
Subchapter 3 - Reporting Requirements
Part 3 - FINANCIAL INSTITUTIONS
Section 735:80-3-11 - Safe deposit boxes or other safekeeping respositories; reporting requirements

(a) The report of contents of a safe deposit box or other safekeeping repository must include a description of the property and the place where it is held, and any offsets, including rent, drilling costs, or replacement locks, owing to the holder. The safe deposit box contents may be inspected by the State Treasurer.

(b) Documents or writings of a private nature which have little or no commercial value, including but not limited to documents related to potential life insurance coverage, marriage records, birth records, military records, wills, death and probate records, photographs, letters, diaries, journals, personal or business records, biographical materials found in newspapers or magazines, deeds, abstracts, and other land records, shall be described in sufficient detail to enable the State Treasurer to make a determination regarding the existence of commercial value.

(c) All coins and cash must be sent intact. No bank check substitutions for cash or coins are permitted.

(d) A holder must report contents on forms prescribed by the State Treasurer. The prescribed forms can be located on the State Treasurer's website.

(e) A copy of the notarized listing of contents must be sent with the report due annually in November. Do not send contents with this report.

(f) The State Treasurer's Unclaimed Property Division will notify the holder in writing of its decision to accept or reject each of the reported safe deposit boxes or safekeeping repositories.

(g) All safe deposit or safekeeping repositories which are accepted shall be sent in their entirety. All contents shall be sent in sealed, tamper-resistant bags.

(h) A photocopy of the annual report shall be sent with the "accepted" contents at remittance time. A copy of the notarized listing of contents shall also be attached to each owner's bag of contents.

(i) The holder is responsible for the safe and complete delivery the contents from a safe deposit box or other safekeeping repository accepted by the State Treasurer.