Section 1310. Voluntary disposition of miscellaneous property not otherwise subject to this chapter

  1.  Any  person  or  entity  who  holds  any
  intangible  personal  property,  including  the  proceeds  of  a sale of
  tangible property, which is not otherwise subject to the  provisions  of
  this  chapter  or  any  other law regarding the disposition of unclaimed
  property belonging to any other person, and which has remained unclaimed
  for a period of two years by the  person  or  persons  appearing  to  be
  entitled  to receive such property, may request in writing, in such form
  and manner as the comptroller may  by  regulation  prescribe,  that  the
  comptroller consent to receive payment or delivery of such property.
    2.  Within  thirty  days  of  the  receipt  of  a  request pursuant to
  subdivision one of this section, the comptroller shall  send  a  written
  determination to the person or entity who filed such request which shall
  either:  (i) consent to the request; (ii) consent to the request subject
  to such conditions as he deems necessary and appropriate; or (iii)  deny
  the  request.  Any  determination  by the comptroller denying consent or
  placing conditions upon the consent shall specifically state  the  basis
  for  such  determination and such denial or conditional consent shall be
  reviewable in a proceeding pursuant  to  article  seventy-eight  of  the
  civil practice law and rules.
    3.  Any  property  reported  and  paid or delivered to the comptroller
  pursuant to this section shall be deemed  abandoned  property,  and  any
  person  or  entity  paying or delivering such property shall be relieved
  and held harmless from any or all liability  for  any  claim  or  claims
  which  exist  or  may  exist with respect to such property to the extent
  provided in section fourteen hundred four of this chapter.
    4. Payment or delivery of property pursuant to this section  shall  be
  accompanied by reports in such form as the comptroller may prescribe.