We have a safe deposit box renter who is late making their payment. We sent a second past due notice. We received the notice along with a note and the keys to the box saying that the customer is incarcerated. We immediately placed and locked the keys under dual control. Whats next?

Follow your normal procedures for closing out a box for deliquent rent. Normally in this situation you'd have to drill the box and remove the contents under duel control and keep them inventoried for abondoned property purposes. Since the respondant was kind enough to provide the keys, you can still close out the box using the keys and skip the drilling step.