C.R.S. § 38-13-401

(1) A holder of property presumed abandoned and subject to the custody of the administrator shall report in a record to the administrator concerning the property. The administrator shall not require a holder to file a paper report. (2) A holder may contract with a third party to make the report required under subsection (1) of this section. (3) Whether or not a holder contracts with a third party under subsection (2) of this section, the holder is responsible: (a) To the administrator for the complete, accurate, and timely reporting of property presumed abandoned; and (b) For paying or delivering to the administrator property described in the report.