(1) The Uniform Unclaimed Property Act primarily relates to money and most other kinds of intangible property, but may apply to tangible personal property such as the contents of a safe deposit box, a collateral deposit box, or personal property held in escrow.

(2) Holders required to report and deliver abandoned property in their possession to the Department of Revenue include but are not limited to:

(a) banks, trust companies, savings banks, and other banking organizations;

(b) credit unions, savings and loan associations, and other financial organizations;

(c) corporations, partnerships, medical facilities, insurance companies, cooperatives, and other business associations; and

(d) courts, public offices, agencies, and political subdivisions of Montana or the United States.