Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1301.10. Miscellaneous property held for or owing to another

1. All property, not otherwise covered by this article, which is admitted in writing by the holder and adjudicated to be due, which is held or owing in the ordinary course of the holder's business, which has remained unclaimed by the owner for more than three (3) years after it became payable or distributable and in which the owner has not indicated an interest is presumed abandoned and unclaimed except for clause 2.

2. Wages or other compensation for personal services that have remained unclaimed by the owner for more than two (2) years after the wages or other compensation for personal services become payable or are distributed are presumed abandoned and unclaimed.