STATE PRIORITY RULES FOR REPORTING UNCLAIMED PROPERTY –
In 1965, The United States Supreme Court, in Texas v. New Jersey, established these unclaimed property State priority reporting rules:
1) Unclaimed intangible property is required to be reported to the State of the property Owner’s last known address as reflected on the Holder’s books and records;
2) Unclaimed intangible property is required to be reported to the Holder’s State of Incorporation if the Owner’s address is unknown, in a foreign Country, or in a State that exempts the property type.