BBB Value Servs., Inc. v. Treasurer

SUTER, J.A.D.

*486In A-4880-14, Bed Bath & Beyond, Inc. (BB & B) appeals the May 21, 2015 final agency decision of the Treasury Department's Unclaimed Property Administration (UPA) that denied BB & B's claim for a refund of the value of certain unclaimed merchandise return certificates (certificates). In A-2973-14, BBB Value Services, Inc. (BBB-VSI) appeals the UPA's January 14, 2015 denial of a similar refund claim. We reverse the UPA's denial in A-4880-14 because BB & B was not required by New Jersey's Uniform Unclaimed Property Act, N.J.S.A . 46:30B-1 to -109 (UUPA), to remit these unclaimed…