7101. CLAIMS RESERVE-UNCLAIMED PROPERTY:
Reserve set up for the payment of valid claims against the unclaimed property fund.

7102. UNCLAIMED PROPERTY:
Abandoned monies and the proceeds from the sale of abandoned property.

7103. COUNTY RESERVE-UNCLAIMED PROPERTY:
Section 27-17-90, 1976 Code. "Unclaimed property remitted to the Department of Revenue by county courts, agencies and officers shall be segregated by county and returned to the county of their source within a reasonable time not to exceed 90 days from the date of delivery to be deposited in the general fund of the county. The Department of Revenue shall retain 10% of the remitted funds. The funds so retained shall be transmitted to the State Treasurer to be credited to the Department of Revenue as a reserve for the payment of valid claims which may be made to the Department of Revenue by the owner thereof after the date that the funds are returned to the respective counties."

7104. DIVIDENDS AND INTEREST-UNCLAIMED PROPERTY:
Dividends and interest received from the investment of funds from the unclaimed property fund and reserve.