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Office of the Revisor of Statutes


If property other than money is delivered to the commissioner, the owner is entitled to receive from the commissioner income or gain realized or accrued on the property before the property is sold. If the property was interest-bearing, the commissioner shall pay interest at the lesser of the rate of the weekly average one-year constant maturity treasury yield, as published by the Board of Governors of the Federal Reserve System, for the calendar week preceding the beginning of the fiscal quarter in which the property was sold or the rate the property earned while in the possession of the holder. Interest begins to accrue when the property is delivered to the commissioner and ends on the earlier of the expiration of ten years after its delivery or the date on which payment is made to the owner.