§ 66-29-125 — Filing of report

(a) For the property held for the period of January 1, 2017, through December 31, 2017, the report under § 66-29-123 must be filed before May 1, 2018. For property held for the period of January 1, 2018, through June 30, 2019, the report under § 66-29-123 must be filed before November 1, 2019. Thereafter, the report must be filed before November 1 of each year and must cover the twelve (12) months preceding July 1 of that year. (b) Before the date for filing the report under § 66-29-123 , the holder of property presumed abandoned may request the treasurer to extend the time for filing. The treasurer may grant an extension for good cause. If the extension is granted, the holder may pay or make a partial payment of the amount the holder estimates ultimately will be due. The payment or partial payment terminates accrual of interest on the amount paid.

Legislative History

Amended by 2018 Tenn. Acts, ch. 822,s 1, eff. 4/24/2018. Amended by 2017 Tenn. Acts, ch. 457,s 1, eff. 7/1/2017. Acts 1978, ch. 561, § 24; T.C.A., §§ 64-2924, 66-29-124; Acts 2001, ch. 231, § 5.