(1) Subject to Subsection (2), the report under Section 67-4a-401 shall be filed before November 1 of each year and cover the 12 months preceding July 1 of that year.
(2)
(a) Before the date for filing the report under Section 67-4a-401, the holder of property presumed abandoned may request the administrator to extend the time for filing.
(b) The administrator may grant an extension.
(c) If the extension is granted, the holder may pay or make a partial payment of the amount the holder estimates ultimately will be due.
(d) The payment or partial payment terminates accrual of interest on the amount paid.