History. Code 1981, § 44-12-215 , enacted by Ga. L. 1990, p. 1506, § 1; Ga. L. 2015, p. 30, § 2/SB 82; Ga. L. 2019, p. 872, § 7/HB 307.
The 2015 amendment, effective March 31, 2015, in subsection (a), substituted “electronically publish” for “cause to be published” near the beginning and substituted “on the Department of Revenue’s website” for “, once a year in a newspaper of general circulation” at the end; and, in subsection (d), substituted “shall not be required” for “is not required” near the beginning and substituted “the commissioner” for “he” near the middle.
The 2019 amendment, effective May 7, 2019, added the second sentence in subsection (c).
Editor’s notes.
Ga. L. 2019, p. 872, § 8/HB 307, not codified by the General Assembly, provides: “This Act shall become effective upon approval by the Governor or upon its becoming law without such approval for purposes of developing the required forms and shall become effective on September 1, 2019, for all other purposes.” The Governor signed this Act on May 7, 2019.
Structure Georgia Code
Chapter 12 - Rights in Personalty
Article 5 - Disposition of Unclaimed Property
§ 44-12-191. Construction of Article
§ 44-12-199. When Funds Held or Owing by Utility Presumed Abandoned
§ 44-12-200. When Unclaimed Court Ordered Refund From Business Association Presumed Abandoned
§ 44-12-204. When Intangible Property Held for Owner by State or Federal Entity Presumed Abandoned
§ 44-12-205. When Gift Certificate or Credit Memo Presumed Abandoned
§ 44-12-206. When Unpaid Wages Presumed Abandoned
§ 44-12-210. Commencement of Abandonment for Certain Property Described in Code Section 44-12-197
§ 44-12-211.1. Excess Funds From Sale of Abandoned Motor Vehicle; Claim for Funds; Definitions
§ 44-12-212. When Property Described in Code Section 44-12-193 Not Subject to This Article
§ 44-12-214. Report and Remittance of Persons Holding Property Presumed Abandoned Under This Article
§ 44-12-215. Publication of “Georgia Unclaimed Property List”; Contents of Notice
§ 44-12-217. Sale or Destruction of Property
§ 44-12-218. Disposition of Funds Received Under Article
§ 44-12-219. When Commissioner May Decline to Receive Certain Property
§ 44-12-221. Appeal of Commissioner’s Decision
§ 44-12-222. Determination of Claim; Hearing
§ 44-12-223. Effect of Periods of Limitation
§ 44-12-225. Confidentiality of Information or Records Required by This Article
§ 44-12-228. Maintenance and Retention of Records
§ 44-12-230. Employment of Independent Consultant
§ 44-12-231. Enforcement of Article; Properties Not Paid Over on a Timely Basis
§ 44-12-232. Article Does Not Relieve Holder of Duty That Arose Before July 1, 1990
§ 44-12-233. Receipt of Securities Under This Article
§ 44-12-234. Property in Foreign Country or Arising Out of Foreign Transaction
§ 44-12-235. Rules and Regulations
§ 44-12-237. Unclaimed United States Savings Bond
§ 44-12-238. Claim for United States Savings Bonds Escheated to State