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A person claiming to be the owner of property held by the treasurer may file a claim for the property in the format prescribed by the treasurer. The claimant shall verify the claim as to its completeness and accuracy.
The treasurer may waive the requirement in subsection (a) to file a claim and pay or deliver property directly to an agency, local government, public institution of higher education, or local education agency, of this state if:
The entity receiving the property or payment is shown to be the same entity as the apparent owner included on a report filed under § 66-29-123; and
The treasurer reasonably believes the entity is entitled to receive the property or payment.