Mass. Gen. Laws ch. 200A § 1
As used in this chapter, the following words shall, unless the context otherwise requires, have the following meanings:-
"Abandoned property", property presumed unclaimed and abandoned pursuant to this chapter.
"Claim", demand for payment or surrender of property from the holder of same, whose duty it is to pay or surrender the property to the legitimate claimant.
"Date prescribed for payment or delivery", the earliest date upon which the owner of property could become entitled to the payment, possession or delivery thereof by demand or other affirmative act.
"Person", any individual, corporation, joint stock companies, estate, trust, partnership, association, government or political subdivision, public corporation or authority, any bank defined in section 1 of chapter 167, savings bank, savings and loan association, credit union, trust company, national banks, federal savings and loan association, co-operative banks, bank holding companies and bank subsidiaries, mutual funds and any issuer of traveler's checks, money orders, outstanding checks and unclaimed wages or similar monetary obligations or commitments, whether organized or operated under state or federal law; utility companies, insurance companies; two or more persons having a joint or common trust or any legal or commercial entity.
"Property", all intangible property, including: (i) money, money orders, checks, drafts, deposits, interest, dividends, income and bonds; (ii) credit balances, customer overpayments, security deposits, refunds, credit memos, unpaid wages, unused airline tickets, mineral proceeds and unidentified remittances; (iii) stocks and other intangible ownership interests in business associations; (iv) money deposited to redeem stocks, bonds, coupons and other securities, or to make distributions; (v) amounts due and payable under the terms of an annuity or insurance policy; (vi) amounts distributed from a trust or custodial fund established under a plan to provide any health, pension, vacation, severance, retirement, death, stock purchase, profit sharing, employees savings, supplemental unemployment insurance, or similar benefit; and all tangible property, which includes all other property not defined herein as intangible.
"Treasurer", the treasurer and receiver-general.
Mass. Gen. Laws ch. 200A, § 1