(1) Property in the possession of a holder that is presumed abandoned under the act must be reported and delivered to the department as abandoned property.

(2) Property held by a fiduciary is presumed abandoned unless the owner has, within five years after it became payable or distributable:

(a) increased or decreased the principal;

(b) accepted payment of principal or income;

(c) corresponded in writing concerning the property; or

(d) otherwise indicated an interest as evidenced by a memorandum on file with the fiduciary.

(3) Tangible safe deposit box property must be shipped to the following address:

Montana Department of Revenue

Unclaimed Property Manager

2517 Airport Rd.

Helena, MT 59601