State Tax Day - Current, S.22, Utah—Unclaimed Property: Various Unclaimed Property Amendments Enacted, (Mar 25, 2026)
Enacted Utah legislation modifies various provisions related to unclaimed property, including the following:
provides for the State Tax Commission to share certain identifying information (i.e., adds email address) with the unclaimed property administrator for purposes of returning unclaimed property, effective July 1, 2026;
modifies dates on which unclaimed property held in certain tax-deferred and tax-exempt accounts is presumed abandoned;
provides for the filing of single claim by multiple claimants for the unclaimed property of a decedent; and
establishes filing requirements for a claim that involves unclaimed property of a decedent.
Ch. 264 (S.B. 155), Laws 2026, effective May 6, 2026, except as noted