reglab/housing_qa huggingface dataset:
TN Code § 66-29-106 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 29 - Abandoned or Unclaimed Property|Part 1 - Uniform Unclaimed Property Act|§ 66-29-106. Presumption of Abandonment of Tax-Deferred Retirement Account

  Except as otherwise provided in § 66-29-113, and except for property held in a governmental plan, as that term is defined in 26 U.S.C. § 414, property held in a pension account or retirement account that qualifies for tax deferral under the income tax laws of the United States, is presumed abandoned if it is unclaimed by the apparent owner three (3) years after the later of:  The date a second consecutive communication sent by the holder by first-class United States mail to the apparent owner is returned to the holder undelivered by the United States postal service, or, if the second communication is sent later than thirty (30) days after the date the first communication is returned undelivered, the date the first communication was returned undelivered by the United States postal service; or   The earlier of:  The date the apparent owner becomes seventy and one-half (70 ½) years of age, if determinable by the holder; or   If the Internal Revenue Code (26 U.S.C. § 1 et seq.) requires distribution, two (2) years after the date the holder in the ordinary course of its business receives confirmation of the death of the apparent owner.       If a holder in the ordinary course of its business receives notice or an indication of the death of an apparent owner and subdivision (a)(2) applies, the holder shall attempt, not later than ninety (90) days after receipt of the notice or indication, to confirm whether the apparent owner is deceased.   If the apparent owner of an account described in subsection (a) does not receive communications from the holder by first-class United States mail, the holder shall attempt to confirm the apparent owner's interest in the property by sending the apparent owner an electronic mail communication not later than two (2) years after the apparent owner's last indication of interest in the property. If the holder receives notification that the electronic mail communication was not received, or if the apparent owner does not respond to the electronic mail communication within thirty (30) days after the communication was sent, the holder shall promptly attempt to contact the apparent owner by first-class United States mail. If the mail is returned to the holder undelivered by the United States postal service, the property is presumed abandoned three (3) years after the later of:  The date a second consecutive communication to contact the apparent owner sent by first-class United States mail is returned to the holder undelivered by the United States postal service, or, if the second communication is sent later than thirty (30) days after the date the first communication is returned undelivered, the date the first communication was returned undelivered by the United States postal service; or   The date established by subdivision (a)(2).
TN Code § 66-29-107 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 29 - Abandoned or Unclaimed Property|Part 1 - Uniform Unclaimed Property Act|§ 66-29-107. Presumption of Abandonment of Other Tax-Deferred Accounts

 Except as otherwise provided in § 66-29-113, and except for property described in § 66-29-106, property held in a governmental plan, as that term is defined in 26 U.S.C. § 414, and property held in a program described in Section 529A of the Internal Revenue Code (26 U.S.C. § 529A), property held in an account or plan, including a health savings account, that qualifies for tax deferral under the income tax laws of the United States is presumed abandoned if it is unclaimed by the owner three (3) years after the earlier of:   The date, if determinable by the holder, specified in the income tax laws and regulations of the United States by which distribution of the property must begin to avoid a tax penalty, with no distribution having been made; or   Thirty (30) years after the date the account was opened.
TN Code § 66-29-108 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 29 - Abandoned or Unclaimed Property|Part 1 - Uniform Unclaimed Property Act|§ 66-29-108. Presumption of Abandonment of Custodial Account for Minor

  Except as otherwise provided in § 66-29-113, property held in an account established under title 35, chapter 7, is presumed abandoned if it is unclaimed by or on behalf of the minor on whose behalf the account was opened three (3) years after the later of:  The date a second consecutive communication sent by the holder by first-class United States mail to the custodian of the minor on whose behalf the account was opened is returned undelivered to the holder by the United States postal service, or, if the second communication is sent later than thirty (30) days after the date the first communication is returned undelivered, the date the first communication was returned undelivered by the United States postal service; or   The date on which the minor on whose behalf the account was opened reaches the statutory age of majority in accordance with title 35, chapter 7, under which the account was opened.     If the custodian of the minor on whose behalf an account described in subsection (a) was opened does not receive communications from the holder by first-class United States mail, the holder shall attempt to confirm the custodian's interest in the property by sending the custodian an electronic mail communication not later than two (2) years after the custodian's last indication of interest in the property. If the holder receives notification that the electronic mail communication was not received, or if the custodian does not respond to the electronic mail communication within thirty (30) days after the communication was sent, the holder shall promptly attempt to contact the custodian by first-class United States mail. If the mail is returned undelivered to the holder by the United States postal service, the property is presumed abandoned three (3) years after the later of:  The date a second consecutive communication to contact the custodian by first-class United States mail is returned to the holder undelivered by the United States postal service; or   The date established by subdivision (a)(2).     When the minor on whose behalf an account described in subsection (a) reaches the age required for transfer to a minor of custodial property under applicable law, the property in the account is no longer subject to this section.
TN Code § 66-29-109 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 29 - Abandoned or Unclaimed Property|Part 1 - Uniform Unclaimed Property Act|§ 66-29-109. Presumption of Abandonment of Contents of Safe Deposit Boxes

  The following property related to safe deposit boxes is presumed abandoned:  Any surplus amount resulting from the sale or disposal of safe deposit contents by banking institutions under § 45-2-907, if the proceeds cannot be credited to an existing customer account upon sale, and any unsold contents. Any credit of such proceeds to a customer account is not deemed to be account activity under § 66-29-113; and   For any person, other than a bank, savings and loan association, or savings bank, any funds or personal property removed from a safe deposit box, a safekeeping repository or agency, or a collateral deposit box as the result of the expiration or termination of a lease or rental period due to nonpayment of rental charges or for any other reason, and that have been unclaimed by the owner for more than two (2) years from the date on which the lease or rental period expired or terminated, including any surplus amount arising from the sale thereof, pursuant to law, that has been unclaimed by the owner for one (1) year.     Notwithstanding any other provision of law to the contrary, any military medal that is removed from a safe deposit box, a safekeeping repository or agency, or a collateral deposit box as a result of the expiration or termination of a lease or rental period due to nonpayment of rental charges or for any other reason, must not be sold or otherwise disposed of, and must be retained by the holder for the lessee of the box. If the military medal remains unclaimed by the lessee for more than one (1) year from the date the box is opened, the holder shall report such property to the state treasurer by November 1 of the subsequent calendar year. The report must comply with § 66-29-123. The holder shall deliver, with the report, the military medal to the state treasurer for safekeeping in accordance with § 66-29-145.
TN Code § 66-29-110 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 29 - Abandoned or Unclaimed Property|Part 1 - Uniform Unclaimed Property Act|§ 66-29-110. Presumption of Abandonment of Stored-Value Card

  Except as otherwise provided in § 66-29-113, a stored-value card other than a payroll card or a gift card is presumed abandoned five (5) years after the later of:  December 31 of the year in which the card is issued or additional funds are deposited into it;   The most recent indication of interest in the card by the apparent owner; or   A verification or review of the balance by or on behalf of the apparent owner.     The amount abandoned by the owner in a stored-value card is the net card value at the time it is presumed abandoned.
TN Code § 66-29-111 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 29 - Abandoned or Unclaimed Property|Part 1 - Uniform Unclaimed Property Act|§ 66-29-111. Presumption of Abandonment of Security

  Except as otherwise provided in § 66-29-113, a security is presumed abandoned three (3) years after:  The date a second consecutive communication sent by the holder by first-class United States mail to the apparent owner is returned to the holder undelivered by the United States postal service; or   If the second communication is made later than thirty (30) days after the first communication is returned, the date the first communication is returned undelivered to the holder by the United States postal service.     If the apparent owner of a security does not receive communications from the holder by first-class United States mail, the holder shall attempt to confirm the apparent owner's interest in the security by sending the apparent owner an electronic mail communication not later than two (2) years after the apparent owner's indication of interest in the security. If the holder receives notification that the electronic mail communication was not received, or if the apparent owner does not respond to the electronic mail communication within thirty (30) days after the communication was sent, the holder shall promptly attempt to contact the apparent owner by first-class United States mail. If the mail is returned to the holder undelivered by the United States postal service, the security is presumed abandoned three (3) years after the date the mail is returned.
TN Code § 66-29-112 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 29 - Abandoned or Unclaimed Property|Part 1 - Uniform Unclaimed Property Act|§ 66-29-112. Presumption of Abandonment of Related Property

 At the time an interest in property is presumed abandoned under this part, any other property right accrued or accruing to the apparent owner as a result of the interest, and not previously presumed abandoned, is also presumed abandoned.
TN Code § 66-29-115 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 29 - Abandoned or Unclaimed Property|Part 1 - Uniform Unclaimed Property Act|§ 66-29-115. Deposit Account for Proceeds of Insurance Policy or Annuity Contract

 If proceeds payable under a life or endowment insurance policy or annuity contract are deposited into an account with check or draft writing privileges for the beneficiary of the policy or contract, and the proceeds are retained by the insurance company or its agent under a supplementary contract not involving annuity benefits other than death benefits, the policy or contract includes the assets in the account.
TN Code § 66-29-116 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 29 - Abandoned or Unclaimed Property|Part 1 - Uniform Unclaimed Property Act|§ 66-29-116. Last Known Address of Apparent Owner

 Under this part:   The last known address of an apparent owner is any description, code, or other indication of the location of the apparent owner that identifies the state of residence, regardless of whether the description, code, or indication of location is sufficient to direct the delivery of first-class United States mail to the apparent owner;   If the United States postal zip code associated with the apparent owner is for a post office located in this state, this state is deemed to be the state of the last known address of the apparent owner unless other records associated with the apparent owner specifically indicate that the physical address of the apparent owner is located in a different state;   If records indicate that the address of the apparent owner is located in a different state in accordance with subdivision (2), the different state is deemed to be the state of the last known address of the apparent owner; and   The address of the apparent owner of a life or endowment insurance policy or annuity contract or its proceeds is presumed to be the address of the insured or annuitant if a person other than the insured or annuitant is entitled to the amount owed under the policy or contract and the address of the other person is not known by the insurance company and cannot be identified under § 66-29-117.
TN Code § 66-29-117 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 29 - Abandoned or Unclaimed Property|Part 1 - Uniform Unclaimed Property Act|§ 66-29-117. Treasurer's Custody of Property Presumed Abandoned

 The treasurer may take custody of property that is presumed abandoned, whether located in this state, another state, or in a foreign country if:   The last known address of the apparent owner, as shown on the records of the holder, is located in this state; or   The records of the holder do not reflect the identity or last known address of the apparent owner, and the treasurer has determined that the last known address of the apparent owner is located in this state.
TN Code § 66-29-118 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 29 - Abandoned or Unclaimed Property|Part 1 - Uniform Unclaimed Property Act|§ 66-29-118. Custody of Property Presumed Abandoned if Records Show Multiple Addresses of Apparent Owner

  Except as otherwise provided in subsection (b), if records of a holder reflect multiple addresses for an apparent owner and if this state is the state of the most recently recorded address, this state may take custody of property presumed abandoned, whether located in this state or another state.   If it appears from records of the holder that the most recently recorded address of the apparent owner under subsection (a) is a temporary address and if this state is the state of the next most recently recorded address that is not a temporary address, this state may take custody of property presumed abandoned.
TN Code § 66-29-119 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 29 - Abandoned or Unclaimed Property|Part 1 - Uniform Unclaimed Property Act|§ 66-29-119. Custody of Property Presumed Abandoned if Holder Domiciled in State

  Except as otherwise provided in subsection (b), § 66-29-117, or § 66-29-118, the treasurer may take custody of property presumed abandoned, whether located in this state, another state, or a foreign country, if the holder is domiciled in this state, or is the state or a governmental subdivision, agency, or instrumentality of this state, and:  Another state or foreign country is not entitled to the property because there is no last known address of the apparent owner or other person entitled to the property in the records of the holder; or   The state or foreign country in which the last known address of the apparent owner or other person entitled to the property is located does not provide for custodial taking of the property.     The property is not subject to the custody of the treasurer under subsection (a) if:  The property is specifically exempt from custodial taking under the law of the state or foreign country in which the last known address of the apparent owner or other person entitled to the property is located; or   The property is specifically exempt from custodial taking under the law of this state.     For the purposes of this section, if the holder's state of domicile has changed since the time the property was presumed abandoned, the holder's state of domicile is deemed to be the state where the holder was domiciled at the time the property was presumed abandoned.
TN Code § 66-29-120 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 29 - Abandoned or Unclaimed Property|Part 1 - Uniform Unclaimed Property Act|§ 66-29-120. Custody of Property Presumed Abandoned if Transaction Took Place in This State

 Except as otherwise provided in §§ 66-29-117 — 66-29-119, the treasurer may take custody of property presumed abandoned, whether located in this or another state, if:   The transaction involving the property occurred in this state;   The holder is domiciled in a state that does not provide for the custodial taking of the property; provided, that if the property is specifically exempt from custodial taking under the law of the state of the holder's domicile, the property is not subject to the custody of the treasurer; and   The last known address of the apparent owner or other person entitled to the property is unknown or in a state that does not provide for the custodial taking of the property; provided, that if the property is specifically exempt from custodial taking under the law of the state in which the last known address is located, the property is not subject to the custody of the treasurer.
TN Code § 66-29-121 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 29 - Abandoned or Unclaimed Property|Part 1 - Uniform Unclaimed Property Act|§ 66-29-121. Custody of Traveler's Check, Money Order, or Similar Instrument Presumed Abandoned

 The treasurer may take custody of sums payable on a traveler's check, money order, or similar instrument presumed abandoned to the extent permissible under 12 U.S.C. §§ 2501 — 2503.
TN Code § 66-29-122 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 29 - Abandoned or Unclaimed Property|Part 1 - Uniform Unclaimed Property Act|§ 66-29-122. Burden of Proof to Establish Treasurer's Right to Custody

 When the treasurer asserts a right to custody of unclaimed property, the treasurer has the burden to prove:   The existence and amount of the property;   The property is presumed abandoned; and   The property is subject to the custody of the treasurer.
TN Code § 66-29-123 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 29 - Abandoned or Unclaimed Property|Part 1 - Uniform Unclaimed Property Act|§ 66-29-123. Report Required by Holder

  A holder of property presumed abandoned and subject to the custody of the treasurer shall report in a record to the treasurer concerning the property. The report must be filed through an electronic medium in a manner prescribed by the treasurer. The treasurer may waive the requirement to file the report through an electronic medium if the holder demonstrates in writing that strict compliance would be too costly or oppressive to the holder. In such event, the holder shall file the report in such alternate medium as the treasurer deems acceptable.   A holder may contract with a third party to create the report required under subsection (a).   Regardless of whether a holder contracts with a third party under subsection (b), the holder is responsible:  To the treasurer for the complete, accurate, and timely reporting of property presumed abandoned; and   For paying or delivering to the treasurer property described in the report filed under this section.
TN Code § 66-29-124 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 29 - Abandoned or Unclaimed Property|Part 1 - Uniform Unclaimed Property Act|§ 66-29-124. Content of Report

  The report required under § 66-29-123 must:  Be signed by or on behalf of the holder and verified as to its completeness and accuracy;   If filed electronically, be in a secure format approved by the treasurer;   Describe the property;   Except for the report of a traveler's check, money order, or similar instrument, contain, if known or readily ascertainable, the name, last known address, date of birth, and social security number or taxpayer identification number of the apparent owner of property with a value of fifty dollars ($50.00) or more;   In the case of an amount held or owing under a life or endowment insurance policy or annuity contract, contain the full name and last known address of the insured, annuitant, or other apparent owner of the policy or contract and of the beneficiary;   In the case of property held in or removed from a safe-deposit box, indicate the contents of the property and the name and last known address of the apparent owner;   Contain the commencement date for determining abandonment under this part;   State that the holder has complied with the notice requirements of § 66-29-128;   Identify property that is a non-freely transferable security, and explain why it is a non-freely transferable security; and   Contain any other information the treasurer may require by rule.     A report under § 66-29-123 may include, in the aggregate, items valued at less than fifty dollars ($50.00) per item. If the report includes items, in the aggregate, valued at less than fifty dollars ($50.00) per item, the treasurer shall not require the holder to provide the name and address of an apparent owner of an item unless the information is necessary to verify or process a claim in progress by the apparent owner.   A report under § 66-29-123 may include confidential information as described in § 66-29-178 about the apparent owner or the apparent owner's property to the extent not otherwise prohibited by federal law.   If a holder has changed its name while holding property presumed abandoned or is a successor to another person who previously held the property for the apparent owner, the holder shall include in the report under § 66-29-123 its former name or the name of the previous holder, if any, and the last known name and address of each previous holder of the property.
TN Code § 66-29-125 (2021)
2021 Tennessee Code|Title 66 - Property|Chapter 29 - Abandoned or Unclaimed Property|Part 1 - Uniform Unclaimed Property Act|§ 66-29-125. Filing of Report

  For the property held for the period of January 1, 2017, through December 31, 2017, the report under § 66-29-123 must be filed before May 1, 2018. For property held for the period of January 1, 2018, through June 30, 2019, the report under § 66-29-123 must be filed before November 1, 2019. Thereafter, the report must be filed before November 1 of each year and must cover the twelve (12) months preceding July 1 of that year.   Before the date for filing the report under § 66-29-123, the holder of property presumed abandoned may request the treasurer to extend the time for filing. The treasurer may grant an extension for good cause. If the extension is granted, the holder may pay or make a partial payment of the amount the holder estimates ultimately will be due. The payment or partial payment terminates accrual of interest on the amount paid.