(a) In case any banking or financial organization, insurance corporation, or utility neither holds nor owes any abandoned property specified in this title on June 30 of any year, it shall make a written report to the Administrator so stating as provided in this section.

(b) The report shall be signed by the holder who, by signing, attests to the veracity of the report.

(c) The report shall be made on a standard form and include information that the Administrator requires.

(d) (1) For banking or financial organizations, the report shall be for the period of July 1 through June 30 and shall be filed no later than October 31 of the same year.

(2) For insurance corporations, the report shall be for the period of January 1 through December 31 of each year, and shall be filed no later than April 30 of the following year.