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

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.