Any ideas when Georgia DOR considers a Roth IRA escheatable?

I was told by Department of Revenue a few years ago that a traditional IRA is escheatable five years after the owner is age 70.5 (so age 75.5) if no activity or indication of interest as defined in the code, unless we have knowledge that the IRA owner has died prior to age 70.5, in which case the IRA is escheatable five years after the date of death. But we are not sure if that same logic would apply to a Roth IRA since there is no RMD triggered at age 70.5 for a Roth.

Since there is no require distribution from a Roth, I think they are treated as any other deposit account. Here is the Georgia code: https://law.justia.com/codes/georgia/2019/title-44/chapter-12/article-5/

§ 44-12-203 deals with the five years on a typical IRA which would now start at age 72 with the recent law changes. But there is not mandatory distribution timeframe on a Roth. You might call the DOR to confirm.

Thanks. We have an inquiry in to DOR, but haven't been able to get a response yet. And good point about the recent law changes impact on the traditional IRA escheatment.