Reciprocity Agreements

If you are a holder located in the State of Maryland, you may file your reciprocal report (COT ST 918 claim form pdf) with the Comptroller of Maryland, even if you are holding properties for owners whose last known address is in another state. Our unit will forward the funds and details of out-of-state owners to the appropriate state.

If you wish to file other states' property with our office under section 17-309 of the Annotated Code of Maryland, and have us forward the accounts to the appropriate state, please do the following:

  1. Use the abandonment period(s) required by the state of the owners' last known address.
  2. Notify the other states of your intent to report to the Comptroller of Maryland.
  3. Send your report cover page or ST-918 form and Naupa formatted text file to the below referenced email.
  4. Please be sure to indicate the payment details when submitting your report.
If you have any problems, contact the Holder Compliance Section at 410-767-1700 or UPHOLDER@marylandtaxes.gov