Section 35-12-26

Intangible property of business associations and banking or financial organizations held in course of dissolution.

Except as otherwise provided by the laws of this state, all intangible personal property distributable in the course of a voluntary dissolution of a business association, banking organization or financial organization organized under the laws of or created in this state that is unclaimed by the owner within two years after the date for final distribution is presumed abandoned.

(Acts 1971, No. 63, p. 101, §6.)