When Americans lose track of money — in old, neglected bank accounts, paychecks they forgot to cash, unredeemed life insurance policies and the like — state governments are increasingly aggressive in taking control of the cash.

Now, with those efforts swelling state coffers by more than $40 billion and lawmakers using some of it to patch budget holes, new skirmishes are breaking out between states and companies with their own interest in holding on to the unclaimed property.

Companies accuse states of overreaching, imposing what amounts to a "stealth tax." State officials counter the businesses are more concerned with keeping the assets themselves. Both sides acknowledge it's not their money, while pointing out that many owners are unlikely ever to come forward.