Article 14
General Provisions

Statutes of Limitations Not a Bar

Comptroller to Maintain Public Record

Publication of Abandoned Property by State Comptroller

Sale of Personal Property by State Comptroller

Assumption of Liability by the State

Accrual of Interest After Payment of Abandoned Property to the State Comptroller

Claims for Abandoned Property Heretofore or Hereafter Paid to the State

Payment by Comptroller

Payment for Publication

Designation of Newspapers

Waiver of Publication

Penalty, Interest and Special Proceedings 1

Retention of Books and Records

Penalty for Fraudulent Returns

Comptroller to Make Regulations

Deduction of Certain Charges

Restriction on Agreement to Locate And/or Retrieve Abandoned Property

Agreements With Other States

Property for New York Residents Held by Other States

Reporting of Abandoned Property in the Aggregate

Property Held by Agricultural Cooperative Corporations

Property Held by Rural Electric Cooperatives

Mailing of Notice to Owners of Record