Can the finance company report a car stolen if they are unable to locate it to repossess it?

As much as they would like to, NO. It wasnt in their possession to be stolen from. YOU can report it stolen. The Lender has OTHER legal options to get the car, so dont think you will slide forever. LOL

NO. Only the registered owner can report the car stolen, or whomever had the vehicle in their posession. If the lender tells you this, they are only bluffing you, using scare tactics. They will say anything to you in the hopes that you do not know the law, or your rights. Most people don't. You can always call an attorney or the police to pose a question about what is legal.

YES..In the state of Arizona pursuant to ARS 13-18-13 after 90 days of non payment a lien holder can report a car stolen and is a class 6 felony.