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All businesses, except life insurance companies, are required to report and remit unclaimed property before November 1 of each year. Life insurance companies are required to report and remit before May 1 of each year. The verification period includes all abandoned property prior to June 30 but no later than July 1 of the previous year.
Arizona Unclaimed Property law requires that prior to 120 days before the holder of property that is presumed abandoned files their report, the holder shall send a written notice to the apparent owner that states that the holder is in possession of the property if all of the following apply: