§17–307.2.

    (a)    Virtual currency is presumed abandoned if it remains unclaimed 5 years after the last indication of apparent owner interest in the property.

    (b)    Within 30 days before the filing of the report required under § 17–310 of this subtitle, the holder of abandoned virtual currency shall liquidate the virtual currency.

    (c)    The holder shall remit any liquidation proceeds to the Administrator.

    (d)    Notwithstanding any other provision under this subtitle, an owner has no right of recourse against a holder or the Administrator to recover any gain in value to the virtual currency that occurs after the liquidation described under subsection (b) of this section.