North Dakota Century Code Title 47. Property § 47-30.2-06. 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: