Court ordered refunds. When unclaimed refunds presumed abandoned, §44-12-200. Intangible interest. When presumed abandoned, §44-12-201. Maintenance and retention of records, §44-12-228. Undistributed dividends and distributions. When presumed abandoned, §44-12-201. 1179 INDEX UNCLAIMED PROPERTY —Cont’d Checks. Instruments on which banking or financial organization directly liable. When presumed abandoned, §44-12-196. Claims for property paid or delivered to commissioner of revenue, §44-12-220. Agreements and fees for recovery or assistance in recovery. Reported and delivered to commissioner, §44-12-224. Appeal of commissioner’s decision, §44-12-221. Determination of claim, §44-12-222.