All amounts must be remitted to the state.
AGGREGATE: Items under $100 may be reported as one figure by stating the total number of items and amount being remitted (example: 20 items less than $100 each totaling – $1,600.00). Should you report in this manner, you will be required to provide verification of the report year and amount remitted when the owner makes a claim. You are encouraged to attach a detailed listing of owners that make up the aggregate amount. PLEASE PLACE AN AGGREGATE DETAIL LIST AT THE END OF THE REPORT!
If known, have the following information available when reporting: Owners full name, last known address, social security number (SSN) or federal tax identification number (FEIN), date of last activity on account.
Reporting less than 25 properties?
Complete forms AP-1 and AP-2.