# N.D. Cent. Code § 47-30.2-06: 47-30.2-06. (203) When other tax-deferred or tax-exempt account presumed abandoned

> North Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ND_T47_C47-30.2_S47-30.2-06

## Section

- **Citation:** N.D. Cent. Code § 47-30.2-06
- **Heading:** 47-30.2-06. (203) When other tax-deferred or tax-exempt account presumed abandoned
- **Jurisdiction:** North Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ND Code / Title 47 / Chapter 47-30.2 / Section 47-30.2-06

## Text

47-30.2-06. (203) When other tax-deferred or tax-exempt account presumed

abandoned.

Subject to section 47-30.2-12 and except for property described in section 47-30.2-05 and

property held in a plan described in section 529A of the Internal Revenue Code, as amended,

[26 U.S.C. 529A] property held in an account or plan, including a health savings account, that

qualifies for tax deferral or tax exemption under the income tax laws of the United States is

presumed abandoned if it is unclaimed by the apparent owner three years after the earlier of:

1. 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

2. Thirty years after the date the account was opened.

## Nearby sections

- [N.D. Cent. Code § 47-30.2-01 47-30.2-01. (102) Definitions](https://www.frixlaw.com/law-library/statutes/STATE_ND_T47_C47-30.2_S47-30.2-01.md)
- [N.D. Cent. Code § 47-30.2-02 47-30.2-02. (103) Inapplicability to foreign transaction](https://www.frixlaw.com/law-library/statutes/STATE_ND_T47_C47-30.2_S47-30.2-02.md)
- [N.D. Cent. Code § 47-30.2-03 47-30.2-03. (104) Rulemaking](https://www.frixlaw.com/law-library/statutes/STATE_ND_T47_C47-30.2_S47-30.2-03.md)
- [N.D. Cent. Code § 47-30.2-04 47-30.2-04. (201) When property presumed abandoned](https://www.frixlaw.com/law-library/statutes/STATE_ND_T47_C47-30.2_S47-30.2-04.md)
- [N.D. Cent. Code § 47-30.2-05 47-30.2-05. (202) When tax-deferred or tax-exempt retirement account presumed abandoned](https://www.frixlaw.com/law-library/statutes/STATE_ND_T47_C47-30.2_S47-30.2-05.md)
- [N.D. Cent. Code § 47-30.2-06 47-30.2-06. (203) When other tax-deferred or tax-exempt account presumed abandoned](https://www.frixlaw.com/law-library/statutes/STATE_ND_T47_C47-30.2_S47-30.2-06.md)
- [N.D. Cent. Code § 47-30.2-07 47-30.2-07. (204) When custodial account for minor presumed abandoned](https://www.frixlaw.com/law-library/statutes/STATE_ND_T47_C47-30.2_S47-30.2-07.md)
- [N.D. Cent. Code § 47-30.2-08 47-30.2-08. (205) When contents of safe deposit box presumed abandoned](https://www.frixlaw.com/law-library/statutes/STATE_ND_T47_C47-30.2_S47-30.2-08.md)
- [N.D. Cent. Code § 47-30.2-09 47-30.2-09. (206) When stored-value card presumed abandoned](https://www.frixlaw.com/law-library/statutes/STATE_ND_T47_C47-30.2_S47-30.2-09.md)
- [N.D. Cent. Code § 47-30.2-10 47-30.2-10. (208) When security presumed abandoned](https://www.frixlaw.com/law-library/statutes/STATE_ND_T47_C47-30.2_S47-30.2-10.md)
- [N.D. Cent. Code § 47-30.2-11 47-30.2-11. (209) When related property presumed abandoned](https://www.frixlaw.com/law-library/statutes/STATE_ND_T47_C47-30.2_S47-30.2-11.md)
- [N.D. Cent. Code § 47-30.2-12 47-30.2-12. (210) Indication of apparent owner interest in property](https://www.frixlaw.com/law-library/statutes/STATE_ND_T47_C47-30.2_S47-30.2-12.md)
- [N.D. Cent. Code § 47-30.2-13 47-30.2-13. (211) Knowledge of death of insured or annuitant](https://www.frixlaw.com/law-library/statutes/STATE_ND_T47_C47-30.2_S47-30.2-13.md)
- [N.D. Cent. Code § 47-30.2-14 47-30.2-14. (212) Deposit account for proceeds of insurance policy or annuity contract](https://www.frixlaw.com/law-library/statutes/STATE_ND_T47_C47-30.2_S47-30.2-14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ND_T47_C47-30.2_S47-30.2-06. Check the current official text before relying on it. Not legal advice.