North Carolina Administrative Code › Title 20 - STATE TREASURER › Chapter 08 - ESCHEATS AND ABANDONED PROPERTY › Section .0200 - INTANGIBLE PERSONAL PROPERTY › Section 08 .0204 - PROPERTY CLASSIFICATION CODE

Current through Register Vol. 39, No. 2, July 15, 2024
The following property classification codes shall be
				  used:
Code Description
(1) AC01 Checking Accounts;
(2) AC02 Savings Accounts;
(3) AC03 Matured CD or Sav Cert;
(4) AC04 Christmas Club Fund;
(5) AC05 Money on Dep to Secure
				Fund;
(6) AC06 Security
				Deposits;
(7) AC07 Unidentified
				Deposits;
(8) AC08 Suspense
				Accounts;
(9) AC09 Individual
				Retirement Accounts;
(10) AC99
				Aggregate Account Balances under fifty dollars ($50.00);
(11) CK01 Cashier's Checks;
(12) CK02 Certified Checks;
(13) CK03 Registered Checks;
(14) CK04 Treasurer's Checks;
(15) CK05 Drafts;
(16) CK06 Warrants;
(17) CK07 Money Orders;
(18) CK08 Traveler's Checks;
(19) CK09 Foreign Exchange Checks;
(20) CK10 Expense Checks;
(21) CK11 Pension Checks;
(22) CK12 Credit Checks or Memos;
(23) CK13 Vendor Checks;
(24) CK14 Checks Written Off to
				Income;
(25) CK15 Other Outstanding
				Official Checks;
(26) CK16 CD
				Interest Checks;
(27) CK99
				Aggregate Uncashed Checks under fifty dollars ($50.00);
(28) MI01 Net Revenue Interest;
(29) MI02 Royalties;
(30) MI03 Overriding Royalties;
(31) MI04 Production Payments;
(32) MI05 Working Interest;
(33) MI06 Bonuses;
(34) MI07 Delay Rentals;
(35) MI08 Shut-In Royalties;
(36) MI09 Minimum Royalties;
(37) MI99 Aggregate Mineral Interests under
				fifty dollars ($50.00);
(38) MS01
				Wages, Payroll, Salary;
(39) MS02
				Commissions;
(40) MS03 Workers'
				Compensation Benefits;
(41) MS04
				Payment for Goods & Services;
(42) MS05 Customer Overpayments;
(43) MS06 Unidentified Remittances;
(44) MS07 Unrefunded Overcharges;
(45) MS08 Accounts Payable;
(46) MS09 Credit Balances
(47) MS10 Discounts Due;
(48) MS11 Refunds Due;
(49) MS12 Unredeemed Gift
				Certificates;
(50) MS13 Unclaimed
				Loan Collateral;
(51) MS14 Pension
				& Profit Sharing Plans (IRA, KEOGH);
(52) MS15 Dissolution or
				Liquidation;
(53) MS16 Misc
				Outstanding Checks;
(54) MS17 Misc
				Intangible Prop;
(55) MS18 Suspense
				Liabilities;
(56) MS19 Layaway
				Deposits & Payments;
(57) MS20
				Rents;
(58) MS99 Aggregate Misc
				Checks & Intangible Personal Property Under fifty dollars
				($50.00);
(59) SD01 Safe Deposit
				Box Contents;
(60) SD02 Other
				Safekeeping;
(61) SD03 Other
				Tangible Property;
(62) CT01 Escrow
				Funds;
(63) CT02 Condemnation
				Awards;
(64) CT03 Missing Heirs'
				Fund;
(65) CT04 Suspense
				Accounts;
(66) CT05 Other Court
				Deposits;
(67) CT06 Real Property
				Proceeds;
(68) CT07 Cash
				Bonds;
(69) CT08 Partial
				Payments;
(70) CT09
				Judgments;
(71) CT10 Trust
				Funds;
(72) CT99 Aggregate Court
				Deposits Under fifty dollars ($50.00);
(73) IN01 Individual Policy Benefits or Claim
				Payments;
(74) IN02 Group Policy
				Benefits or Claim Payments;
(75)
				IN03 Proceeds Due Beneficiaries;
(76) IN04 Proceeds From Matured Policies,
				Endowments or Annuities;
(77) IN05
				Premium Refunds;
(78) IN06
				Unidentified Remittances;
(79) IN07
				Other Amounts Due Under Policy Terms;
(80) IN08 Agent Credit Balances;
(81) IN99 Aggregate Insurance Policy Under
				fifty dollars ($50.00)
(82) SC01
				Dividends;
(83) SC02 Interest (Bond
				Coupons);
(84) SC03 Principal
				Payments;
(85) SC04 Equity
				Payments;
(86) SC05
				Profits;
(87) SC06 Funds Paid to
				Purchase Shares;
(88) SC07 Funds
				for Stocks and Bonds;
(89) SC08
				Shares of Stock (Returned by Post Office);
(90) SC09 Cash for Fractional
				Shares;
(91) SC10 Unexchanged Stock
				& Fractional Shares of Successor Corp;
(92) SC11 Other Cert of Ownership;
(93) SC12 Underlying Shares or Other
				Outstanding Certificates;
(94) SC13
				Funds for Liquidation Redemption;
(95) SC14 Debentures;
(96) SC15 US Gov't Securities;
(97) SC16 Mutual Fund Shares;
(98) SC17 Warrants (Rights);
(99) SC18 Matured Bond Principal;
(100) SC19 Dividend Reinvestment
				Plans;
(101) SC20 Credit
				Balances;
(102) SC99 Aggregate
				Security Related Cash Under fifty dollars ($50.00);
(103) TR01 Paying Agent Accounts;
(104) TR02 Undelivered or Uncashed
				Dividends;
(105) TR03 Funds Held In
				Fiduciary Capacity;
(106) TR04
				Escrow Accounts;
(107) TR05 Trust
				Vouchers;
(108) TR99 Aggregate
				Trust Property Under fifty dollars ($50.00);
(109) UT01 Utility Deposits;
(110) UT02 Membership Fees;
(111) UT03 Refunds or Rebates;
(114) UT04 Capital Credit
				Distributions;
(115) UT99 Aggregate
				Utility Property Under fifty dollars ($50.00);
(116) ZZZZ Properties Not Identified Above
With regard to transactions between business associations,
				  the following types of property are covered by the statutory exclusion provide
				  in G.S.
				  116B-54(e), and no reporting
				  to the State of North Carolina on behalf of North Carolina owners would be
				  required; (42) MS05--Customer Overpayments; (44) MS07-Unrefunded Overcharges;
				  (46) MS09-Credit Balances; (47) MS10-Discounts Due; and (48) MS11-Refunds Due.
				  As for (22) CK-Credit Checks or Memos, to the extent a credit memo reflects an
				  overpayment, underpayment, discount, or refund, it is also excludred from the
				  reporting requirements.
Authority
				  G.S.
				  116B-60;
				  116B-80;
Eff.
				  February 1, 1982;
Amended Eff. April 1, 2001; November 1,
				  1988;
Pursuant to
				  G.S.
				  150B-21.3A, rule is necessary without
				  substantive public interest Eff. December 6,
				  2016.