Colorado Revised Statutes Title 38. Property Real and Personal § 38-13-203. When other tax-deferred account presumed abandoned

(1) Subject to section 38-13-210 and except for property described in section 38-13-202 and property held in a plan described in section 529A of the federal “Internal Revenue Code of 1986”, as amended, 26 U.S.C. sec. 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 years after the earlier of: