The Massachusetts escheat legislation, below, is from www.mass.gov/legis/laws/mgl/94-323b.htm:
Chapter 94: Section 323B. Reports. Section 323B. Every bottler or distributor shall report to the commissioner of revenue by the tenth day of each month, concerning transactions affecting its Deposit Transaction Fund in the preceding month. Such report shall be made in a form prescribed by said commissioner and shall include the number of non-reusable beverage containers sold and the number of non-reusable beverage containers returned in said month, the amount of deposits received in and payments made from said fund in said month and the most recent three-month period, any income earned on amounts in the Deposit Transaction Fund during said preceding month, the balance in said Deposit Transaction Fund at the close of said preceding month, and such other information as said commissioner may require in furtherance of his duties pursuant to this chapter.
Chapter 94: Section 323C. Abandoned deposit amounts; determination.
Section 323C. At the end of each month, any amounts that are or should be in a bottler's or distributor's Deposit Transaction Fund and that are in excess of the sum of (a) income earned on amounts in said account during that month and (b) the total amount of refund values received by said bottler or distributor for non-reusable beverage containers during that month and the two preceding months shall be deemed to constitute abandoned deposit amounts. Income earned on said fund may be transferred from said fund for use as funds of the bottler or distributor.
Chapter 94: Section 323D. Transfer of abandoned deposit amounts.
Section 323D. By the tenth day of each month, each bottler or distributor shall turn over to the commissioner of revenue any deposit amounts deemed to be abandoned at the close of the preceding month, pursuant to section three hundred and twenty-three C. Such amounts may be paid from the Deposit Transaction Fund. Amounts collected by the commissioner of revenue pursuant to this section shall be deposited in the Clean Environment Fund, established pursuant to section three hundred and twenty-three F.
Chapter 94: Section 323E. Reimbursements to bottlers or distributors.
Section 323E. If in any month the authorized payments from the Deposit Transaction Fund by a bottler or distributor pursuant to paragraph (h) of section three hundred and twenty-three exceed the funds that are or should be in its Deposit Transaction Fund, the commonwealth shall reimburse said bottler or distributor, from amounts received pursuant to section three hundred and twenty-three D, for those refunds paid by the bottler or distributor for non-reusable beverage containers for which the funds that are or should be in its Deposit Transaction Fund are insufficient; provided, however, that such reimbursements to a bottler or distributor for a month shall not exceed the excess of (a) amounts paid by said bottler or distributor to the commonwealth pursuant to said section three hundred and twenty-three D in the preceding twenty-four months over (b) amounts paid by the commonwealth to said bottler or distributor pursuant to this section during said twenty-four months.
Chapter 94: Section 323F. Clean environment fund.
Section 323F. (a) There shall be established on the books of the commonwealth a separate fund to be known as the Clean Environment Fund. Amounts deposited in said fund shall be used, subject to appropriation, solely for programs and projects in the management of solid waste and for environmental protection; provided, however, that no funds shall be used for costs associated with incineration.
(b) Not less than fifty percent of amounts deposited in the Fund shall be used for recycling, composting and solid waste source reduction projects and programs.
(c) Not less than an additional twenty percent of amounts deposited in the Fund shall be used for recycling and other solid waste projects and programs.
(d) Not more than thirty percent of amounts deposited in the fund shall be used for other environmental programs consistent with the purposes of the ""bottle bill'', so-called.
(e) Of amounts expended under paragraphs (b) through (d), not more than fifty percent shall be used for debt service on capital outlays authorized prior to January first, nineteen hundred and eighty-eight.