Section 1308. Unclaimed wages

    1.  Any  money received from or for the
  account of an employer and held or owing by the department of labor  for
  the  payment  of  compensation  for  services  theretofore  performed by
  employees or  former  employees  of  such  employer,  which  shall  have
  remained  unclaimed  by  such  employee  for  a period of one year after
  receipt thereof by such department, shall be deemed abandoned property.
    2. On or before the first day of  May  in  each  year  the  industrial
  commissioner  shall  pay over to the state comptroller for credit to the
  abandoned property fund  all  such  property  which  shall  have  become
  abandoned prior to the first day of the preceding month.
    3. Such payment to the comptroller shall be accompanied by a statement
  setting forth:
    (a)  The name and last known address of each employee entitled to such
  abandoned property and the amount to which such employee is entitled.
    (b) The name of the employer and his or its last known address.
    (c) The period  of  employment  during  which  such  salary  or  wages
  accrued.
    (d)  Such  other  identifying information as the state comptroller may
  require.