2010 Tennessee Code
Title 66 - Property
Chapter 29 - Abandoned or Unclaimed Property
Part 1 - Uniform Disposition of Unclaimed (Personal) Property Act
66-29-136 - Wages.
66-29-136. Wages.
Unpaid wages, commissions, expense payments, fees for professional services and other amounts paid for personal services that are includable as gross income under the federal Internal Revenue Code, including any such payments represented by unpresented items, owing in the ordinary course of the holder's business, which remain unclaimed by the owner for more than one (1) year after becoming payable are presumed abandoned. This property, without regard to any activity or inactivity within the past one (1) year, shall also be presumed abandoned if the owner of the property is known to the holder to have died and left no one to take such property by will and no one to take such property by intestate succession.
[Acts 1993, ch. 195, § 10; 2001, ch. 157, § 6.]
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