# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 05 — Miscellaneous Revenue

### Chapter 01 — Abandoned Property Regulations

#### Regulation .05 Voluntary Reporting.

*COMAR 03.05.01.05*

Since the Maryland law is purely custodial, any holder of unclaimed property may voluntarily report funds before the statutory due dates and be relieved of all accountability and responsibility upon delivery of the unclaimed property to this office.