TCA § 66-29-133 — Dormancy charge

A holder may deduct a dormancy charge from property required to be paid or delivered to the treasurer if: A valid and enforceable contract between a holder and an apparent owner authorizes imposition of the charge for the apparent owner's failure to claim the property within a specified time; and The holder regularly imposes the charge and does not regularly reverse or otherwise cancel the charge. The amount of the deduction under subsection (a) is limited to an amount that is not unconscionable considering all relevant factors, including the marginal transactional costs incurred by the holder in maintaining the apparent owner's property and any services received by the apparent owner.