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Statutory Brief · Technical File Spec

NAUPA II Electronic Reporting Guide: Property Codes & Aggregate Rules

Every U.S. state portal ingests electronic reports formatted to the National Association of Unclaimed Property Administrators (NAUPA II) fixed-width or XML standard.

Key Statutory Findings & Holder Guidance

Core Corporate Codes: MS01 (Wages/Payroll), CK13 (Vendor/AP Checks), CK01 (Cashier's Checks), MS09 (AR Credit Balances), MS05 (Customer Refunds), MS12/GC (Gift Cards), SC01/SC08 (Dividends/Shares), MS17 (Virtual Currency).
Aggregate Thresholds: Most states permit grouping small items under $25 or $50 into aggregate rows without payee names—except California and select portals requiring itemized detail.
Common Portal Rejections: Invalid relationship codes, missing owner last-activity dates, mismatched currency totals, and invalid state-specific property code mappings.

Corporate finance and tax teams evaluating these rules should verify entity-specific incorporation history and prior filing logs before submitting positive or negative reports to state portals.