ARM 42.38.220

42.38.104 PRESUMPTION OF OWNERSHIP (1) It shall be presumed that the stock book of a corporation shows the owner of the stock certificate or other certificate of ownership of the corporation and the amount of ownership interest in the corporation. (2) Presumption of ownership of other intangible property required to be reported to the department of revenue, and thereafter delivered to the state, shall arise from the records of the person reporting the ownership or entitlement to such property.