TITLE 74: PUBLIC FINANCE CHAPTER V: TREASURER PART 760 REVISED UNIFORM UNCLAIMED PROPERTY ACT The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part SUBPART A: DEFINITIONS Section 760.100 Definitions SUBPART B: PRESUMPTION OF ABANDONMENT Section 760.200 Tax-Deferred and Tax-Exempt Accounts Section 760.210 Safe Deposit Boxes Section 760.215 Financial Organizations Section 760.220 Stored Value Cards Section 760.230 Gift Cards Section 760.240 Payroll Cards Section 760.250 Merchandise Credits Section 760.260 Loyalty Cards Section 760.270 Property Related to Pre-need Death Care Contracts Section 760.280 Reporting Securities Section 760.290 Deceased Owner Section 760.300 Apparent Owner Interest Section 760.310 Anti-Limitations Provision Section 760.320 Online Sports Wagering Section 760.330 Virtual Currency SUBPART C: REPORTING Section 760.400 Holder Reporting Required Section 760.405 Reporting and Remitting by Pension Systems Subject to Section 15-1506 of the Act Section 760.406 Reporting and Remitting by Pension Systems Subject to Section 15-1505 of the Act Section 760.407 Reporting Virtual Currency Section 760.410 Report Contents Section 760.420 Filing Dates Section 760.430 Early Reporting and Remittance of Property Section 760.440 Extensions Section 760.450 Incomplete and Rejected Reports Section 760.460 Due Diligence Notice by Holder Section 760.470 Retention of Records by Holder SUBPART D: NOTICE TO APPARENT OWNERS BY THE ADMINISTRATOR Section 760.500 Notices by United States Mail Section 760.510 E-Mail Notices Section 760.520 Newspaper Notices Section 760.530 Website Section 760.540 Tax Return Identification of Apparent Owners Section 760.550 Updating Apparent Owner Data Section 760.560 Other Discretionary Means of Providing Notice Section 760.570 Confidentiality SUBPART E: CLAIMS Section 760.600 Claims Section 760.610 Burden of Proof Section 760.620 Filing of Claims Section 760.630 Tax Return Identification of Apparent Owners Section 760.631 Identification of Apparent Owners of Abandoned Property Using Other State Databases Section 760.640 Crediting Income or Gain to Owner's Account Section 760.650 Finders Section 760.660 Property Subject to Recovery by Another State Section 760.670 Debt Collection Agencies Section 760.680 Holder Reimbursement Section 760.690 Securities Sale and Claims SUBPART F: EXAMINATIONS Section 760.700 Authority Section 760.710 Purpose Section 760.720 Contract Auditors Section 760.730 Holder Advocates Section 760.740 Notice of Examination Section 760.750 Entrance Conference Section 760.760 Examination Guidelines Section 760.770 Confidentiality Agreement Section 760.780 Evidence of Unpaid Debt or Undischarged Obligation Section 760.790 Estimation Section 760.800 Multistate Examinations Section 760.810 Bankruptcy Section 760.820 Audit Resolution Agreements Section 760.830 Report to Holder Section 760.840 Voluntary Disclosure Agreement Program Section 760.850 Examination of Regulated Financial Organizations SUBPART G: ENFORCEMENT Section 760.900 Purpose of Enforcement Section 760.910 Verified Report of Property Section 760.920 Administrative Subpoenas Section 760.930 Determination of Liability Section 760.940 Interest and Penalties Section 760.950 Waiver of Interest and Penalties Section 760.960 Judicial Enforcement Section 760.970 Action Involving Another State or Foreign Country Section 760.980 Periods of Limitation and Repose SUBPART H: CONFIDENTIALITY Section 760.1000 Confidentiality Section 760.1010 Confidentiality of Records Obtained During Examination SUBPART I: MISCELLANEOUS Section 760.1100 Transition Provisions Section 760.APPENDIX A Background Information

AUTHORITY: Implementing and authorized by the Revised Uniform Unclaimed Property Act [765 ILCS 1026].

SOURCE: Filed November 20, 1977; emergency amendment at 3 Ill. Reg. 39, p. 225, effective September 14, 1979, for a maximum of 150 days; amended at 3 Ill. Reg. 48, p. 153, effective November 20, 1979; rules repealed, new rules adopted and codified at 8 Ill. Reg. 1464, effective January 18, 1984; amended at 15 Ill. Reg. 8555, effective May 24, 1991; amended at 17 Ill. Reg. 123, effective December 21, 1992; emergency amendment at 17 Ill. Reg. 6321, effective April 6, 1993; amended at 17 Ill. Reg. 9893, effective June 21, 1993; amended at 18 Ill. Reg. 18001, effective December 12, 1994; amended at 20 Ill. Reg. 8325, effective June 8, 1996; recodified from the Department of Financial Institutions (38 Ill. Adm. Code 180) to the State Treasurer, pursuant to PA 91-16, at 26 Ill. Reg. 8164; emergency amendment at 28 Ill. Reg. 13919, effective October 5, 2004, for a maximum of 150 days; emergency expired March 3, 2005; amended at 36 Ill. Reg. 12162, effective July 12, 2012; amended at 37 Ill. Reg. 5886, effective April 18, 2013; amended at 40 Ill. Reg. 16804, effective December 19, 2016; old Part repealed at 43 Ill. Reg. 4251 and new Part adopted at 43 Ill. Reg. 4253, effective March 25, 2019; emergency amendment at 44 Ill. Reg. 5489, effective March 16, 2020, for a maximum of 150 days; amended at 44 Ill. Reg. 6403, effective April 8, 2020; amended at 46 Ill. Reg. 16898, effective September 26, 2022.