Virginia Administrative Code
Title 1 - ADMINISTRATION
Agency 75 - DEPARTMENT OF THE TREASURY
Chapter 30 - DEFINITIONS
Section 1VAC75-30-40 - Annual reporting requirement for local government treasurers
An Annual Escheat Report shall be submitted by each local government treasurer, director of finance, or other designated local government official to the appointed escheator for that locality and to the agency by May 31 of each year for the calendar year just ended. This report is required even if there are no real property parcels to be reported. The report shall be prepared on the appropriate form, or in an approved format, and shall be submitted on either hard copy or an acceptable diskette in a file layout and format approved by the agency. The report shall be certified as to its accuracy by the commissioner of revenue or designated local official prior to the May 31 submission date.
The local government treasurer, director of finance, or other designated local government official shall include in the Annual Escheat Report all real properties pursuant to § 55.1-2404 of the Code of Virginia.
Statutory Authority: § 55.1-2439 of the Code of Virginia.