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O. 5049 Kongens Gade Charlotte Amalie, St. Thomas Virgin Islands 00802 340-774-7166 phone 340-774-9458 fax Table of Contents Introduction 3 Holders of Property 3 Who Must Report 4 What to Report 4 What should the Report contain 4 When to File 4 Reporting Methods/CD Specifications 5 Reporting Electronically (less than 25 accounts) 5 Retention of Records 5 Property Remittances 5 Negative Reports 5 Aggregate Reporting of Property (Less Than $50) 5 Instructions for Complet.

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