- (a) The funds held by the county treasurer as a refund of taxes on a manufactured home will be governed by the Uniform Unclaimed Property Act. [See: 60 O.S. §651 et seq.]
- (b) A tax refund unclaimed for three (3) years comes within the Unclaimed Property Act which states the following: Intangible property held for the owner by a court, state or other government, governmental subdivision or agency, public corporation, or public authority which remains unclaimed by the owner for more than one (1) year after becoming payable or distributable is presumed abandoned. [60 O.S. §657]
Amended at 12 Ok Reg 2603, eff 6-26-95
Amended at 34 Ok Reg 2040, eff 9-11-17