State Surplus Funds Statute Links

Each state has a publicly available statute that governs surplus funds from tax sales and foreclosures. We list the citation so you can read the law in full at the source. We do not interpret these statutes or provide deadlines or claim procedures. For each state, follow the statute citation to read it in full, or use our state guide and county directory to find the right county office to contact.

Important: Surplus Funds is a technology provider, not a law firm. The statute citations on this page are public references only and do not constitute legal advice, legal interpretation, or a recommendation to act. Statutes are subject to amendment, and procedures, deadlines, and required forms vary by county and by sale type. Always verify the current full statute text and consult a licensed attorney in the relevant state before relying on any information here.
StateStatute CitationCounty Directory
AlabamaAla. Code 40-10-28Browse counties
AlaskaAS 29.45.480Browse counties
ArizonaA.R.S. 42-18303Browse counties
ArkansasArk. Code 26-37-205Browse counties
CaliforniaRev. & Tax. Code 4675Browse counties
ColoradoC.R.S. 39-11-151Browse counties
ConnecticutConn. Gen. Stat. 12-157Browse counties
DelawareDel. Code Title 9, 8779Browse counties
FloridaF.S. 197.582Browse counties
GeorgiaO.C.G.A. 48-4-5Browse counties
HawaiiHRS 231-70Browse counties
IdahoIdaho Code 31-808Browse counties
Illinois35 ILCS 200/21-305Browse counties
IndianaIC 6-1.1-24-7Browse counties
IowaIowa Code 446.37Browse counties
KansasK.S.A. 79-2803Browse counties
KentuckyKRS 426.530Browse counties
LouisianaLa. R.S. 47:2211Browse counties
MaineMe. Rev. Stat. 36-949Browse counties
MarylandMd. Code Tax-Prop. 14-818Browse counties
MassachusettsM.G.L. c. 60 64ABrowse counties
MichiganMCL 211.78tBrowse counties
MinnesotaMinn. Stat. 282.005Browse counties
MississippiMiss. Code 27-41-77Browse counties
MissouriMo. Rev. Stat. 140.230Browse counties
MontanaMCA 15-18-221Browse counties
NebraskaNeb. Rev. Stat. 77-1838Browse counties
NevadaNRS 361.610Browse counties
New HampshireRSA 80:88Browse counties
New JerseyN.J.S.A. 54:5-87Browse counties
New MexicoNMSA 7-38-71Browse counties
New YorkRPTL 1196Browse counties
North CarolinaN.C.G.S. 105-374Browse counties
North DakotaN.D.C.C. 57-28-20Browse counties
OhioORC 5721.20Browse counties
Oklahoma68 O.S. 3131Browse counties
OregonORS 275.275Browse counties
Pennsylvania72 P.S. 5860.205Browse counties
Rhode IslandRIGL 44-9-37Browse counties
South CarolinaS.C. Code 12-51-130Browse counties
South DakotaSDCL 10-25-12Browse counties
TennesseeTenn. Code 67-5-2702Browse counties
TexasTex. Tax Code 34.04Browse counties
UtahUtah Code 59-2-1351.1Browse counties
VermontVt. Stat. 32-5061Browse counties
VirginiaVa. Code 58.1-3967Browse counties
WashingtonRCW 84.64.080Browse counties
West VirginiaW. Va. Code 11A-3-65Browse counties
WisconsinWis. Stat. 75.36Browse counties
WyomingWyo. Stat. 39-13-108Browse counties

How to use this table

  • Read the statute at the source. The citation is a starting point. Read the full statute text on your state legislature's official website to see the current language.
  • Find the county that held the sale. Use the county directory link to find official contact info for the clerk, treasurer, or sheriff who handled the sale. They are the authoritative source for procedures, deadlines, and forms.
  • This is not legal advice. We are a technology provider, not a law firm. Consult a licensed attorney in the relevant state for guidance on your specific situation.

Disclaimer: This content is for informational purposes only and does not constitute legal, financial, or professional advice. Surplus Funds is a technology provider and does not practice law or provide legal counsel. Data accuracy depends on the publishing county. For legal guidance regarding your specific situation, consult a licensed attorney in your state. Links to publicly available county records are provided as a convenience and do not imply endorsement or guarantee of accuracy.