"Alaska's Unclaimed Property Act (AS 34.45) requires businesses (profit and non-profit) and governmental agencies to file unclaimed property reports with the Department of Revenue.

Unclaimed property is any intangible amount owed or held by an organization that remains unpaid, uncashed or has no evidence of positive owner activity for an extended period of time. Most property is considered abandoned after three years.

Unclaimed property does not include overpaid contributions by employers to the unemployment compensation fund, real estate, vehicles or most tangible property. Contents of a safe deposit box is the only tangible property that is reportable.." (taken from Alaska State Tax Division Website)