(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