26 CAR § 400-405. Period of time for submission of claims

(a) The excess proceeds are held: (1) For a period of two (2) years; or (2) As determined by the requirements of the law at the time the parcel was sold. (b) If the excess proceeds are not distributed during the time period pertaining to the specific parcel, they shall escheat by operation of law to the county where the tax-delinquent parcel sold is located. (c) Funds held by the Commissioner of State Lands past the date required to escheat to the county by statute: (1) Belong to the county; and (2) Are not subject to recovery by the former owner or anyone else.