Holders shall report unclaimed property as prescribed in OS 60 Section 661-Report of Abandoned Property. Holders reporting fifteen (15) or more items of property shall file the report electronically using the State Treasurer's on-line reporting system https://ostdnet.ost.state.ok.us/Hldr Login.asp. Additional reporting information may be located @www.treasurer.ok.gov .
Okla. Admin. Code § 735:80-3-8