Electronic reporting - All holders reporting 25 or more individual accounts must report via electronic media, following the NAUPA format specifications, and also must provide a hardcopy printout. Reports not received according to the prescribed format will be returned for correction.
Manual reporting - A holder with fewer than 25 records to report may file using the paper form provided. When reporting on paper form, type or print all information clearly in ink.
Method of payment – Make all checks payable to “New Mexico Taxation and Revenue Department, Unclaimed Property Office” for the total amount listed on the Unclaimed Property Report. Your remittance must be in U.S. currency. Foreign currency cannot be accepted.
To report the kinds of properties listed below, follow the directions and see the examples:
Securities – Securities include stock certificates, government bonds, interest coupons, etc. When describing securities-related properties, include the registered owners' names, issuing companies, and number of shares.
Two days prior to delivery, fax an intent to deliver property to our custodian.
Deposit all Direct Transfer Company (DTC)-eligible shares through DTC as shown in the following example:
Nominee Name: Land of Enchantment & Co.
FEIN# 30-0187546
DTC Participant # 0954
Agent Bank # 26017
Account # AUZF0275702
Register Dividend Reinvestment Plan Shares, Book Entry Shares or Direct Registration Shares as shown in the following example:
Nominee Name: Land of Enchantment & Co.
FEIN# 30-0187546
c/o ACS Unclaimed Property Clearinghouse
260 Franklin St, 11th floor
Boston, MA 02110
For your report to be complete, a confirmation statement showing Land of Enchantment & Co. as the owner of the shares must accompany your Report of Unclaimed Property.
Register and deliver Physical Certificates: Deliver a photocopy of the certificate with your report and send the original certificate to our custodian. Certificates registered incorrectly will be returned to you for re-registration, and your report will be incomplete. Register in Nominee Name: Land of Enchantment & Co. FEIN# 30-0187546. Deliver physical certificates to:
BNY Mellon Security Trust Company
One Wall Street
3rd Floor - Receive Window C
New York, NY 10286
Attn: Mike Visone
Mutual Funds – When reporting Mutual Funds, please be sure to include:
- Complete fund name;
- FEIN number;
- New account number; and
- CUSIP number for the fund.
Deliver Mutual Fund Shares to an account with the registration as shown in the example. For your report to be considered complete, a statement showing the shares in the State’s Nominee Name (Land of Enchantment & Co.) must accompany your Report of Unclaimed Property. When funds are transferred to Mac & Co., please set up account so that interested party statements are sent to:
ACS Unclaimed Property Clearinghouse
260 Franklin Street, 11th Floor
Boston, MA 02110
Attn: Mutual Fund Operations.
Note: It is important that the registration refer to the account number AUZF0275702. This is what identifies the fund as belonging to the State of New Mexico. Registration for Mutual Funds:
Mac & Co.
Account # AUZF0275702
Mutual Fund Operation
P. O. Box 3198
Pittsburgh, PA 15230-3198
FEIN 25-1536944
For all stock and mutual fund remittances, two days prior to actual delivery, fax an intent to deliver the list of the securities to both ACS Unclaimed Property Clearinghouse at (617) 722-9660, Attn: Sherron Gordon (Attn: Paul Fernandez if a DRP or Mutual Fund) and Division of Unclaimed Property at (505) 827-1759.
This list should include:
- CUSIP numbers;
- number of shares;
- issue names;
- if a physical certificate, a certificate number and registration for each security to be delivered;
- if the delivery is a DTC delivery, the delivering party’s DTC #, and
- if a Dividend Reinvestment or Mutual Fund account, the account number and TIN for the issuer.
Safe Deposit Box Contents or Safekeeping Property (Includes unclaimed loan collateral) – Report to the Unclaimed Property Office on November 1 of each year:
- safe deposit box contents
- safekeeping properties;
- loan collateral, and
- any other tangible properties which have remained unclaimed by the owners for more than five years.
The five (5) years’ dormancy period for safe deposit box(es) contents begins from the date the last rental payment expired.
Do not mail the contents with your report. You will be notified in writing approximately 30 days prior to your scheduled delivery date.
Note: Firearms and Controlled Substances - Please advise the Unclaimed Property Office prior to delivery when firearms or controlled substances are enclosed.
Inventory all contents and list them on form RPD-41204, List of Unclaimed Contents of Safe Deposit Boxes or Other Safekeeping Repositories. Inventory any items that have, or may have, a monetary value separately. Count items of a personal nature together—letters, slips of paper, pictures, or other personal items.
Send two (2) copies of the inventory with the contents of each box. Include on each inventory sheet:
- box or account numbers;
- owner names, and
- name of your institiution
Place each original inventory inside the corresponding owner envelope. Attach the second copy of the inventory to the outside of each box to correspond with owner contents. Ensure that your company name and report date are on the outside of each box.
Mail or deliver the contents to the Unclaimed Property Office on your designated delivery date. Courier service is not required but is suggested when your contents include valuables. If you choose to deliver your properties by the U.S. Postal Service, they should be sent certified, return receipt requested.
Mail to:
Taxation and Revenue Department
Attn: Unclaimed Property Office
P. O. Box 25123
Santa Fe, New Mexico 87504-5123
Deliver to:
Taxation and Revenue Department
Manuel Lujan Building
Unclaimed Property Office
1200 South St. Francis Drive
Santa Fe, New Mexico 87501
For assistance, call: (505) 827-0767, (505) 827-0668 or (505) 827-0762