Mass. Gen. Laws ch. 29 § 5H
Notwithstanding any general or special law to the contrary, the state treasurer shall report by September 30 to the state comptroller, the executive office for administration and finance and the house and senate committees on ways and means the value of all property assumed abandoned, as defined by chapter 200A, in the previous fiscal year; provided, however, that beginning October 31 and quarterly thereafter the state treasurer shall, within 15 days, certify to the state comptroller the amount collected in abandoned property revenues for the previous quarter. Not later than October 31, the state treasurer shall certify the amount of actual receipts and distributions to claimants of abandoned property for the previous fiscal year and, beginning in fiscal year 2013, the comptroller shall transfer 75 per cent of the growth in abandoned property net revenue to the Commonwealth Stabilization Fund established in section 2H; provided, however, that such transfer shall be made prior to the certification of the consolidated net surplus for the previous fiscal year as provided in section 5C. For the purposes of this section, "abandoned property net revenue" shall mean the difference between abandoned property receipts and distributions to claimants that exceeds the amount of net revenue collected during the previous fiscal year.
Mass. Gen. Laws ch. 29, § 5H