Patronage dividends or capital credits presumed abandoned. Alternative method for disposition, §44-12-236. Electronic publication of Georgia unclaimed property list, §44-12-215. Employee trust distributions and income. When presumed abandoned, §44-12-207. Employment of independent consultant, §44-12-230. Enforcement of article, §44-12-231. Cooperation with other states, §44-12-213. Examination of records by commissioner of revenue, §44-12-229. Failure to pay or deliver property to commissioner as required, §44-12-227. Failure to perform duties required by article, §44-12-227. Federal entity. Holding intangible property for owner. When presumed abandoned, §44-12-204. UNCLAIMED PROPERTY —Cont’d Fiduciaries. Intangible property held in fiduciary capacity for benefit of another and income derived. When presumed abandoned, §44-12-203. Financial organizations.