(3) (i) In the event of sale or transfer of the landlord’s interest in the leased premises, including receivership or bankruptcy, the landlord or the landlord’s estate, but not the managing agent or court appointed receiver, shall remain liable to the tenant and the transferee for maintenance of the security deposit as required by law, and the withholding and return of the security deposit plus interest as required by law, as to all or any portion of the security deposit that the landlord fails to deliver to the transferee together with an accounting showing the amount and date of the original deposit, the records of the interest rates applicable to the security deposit, if any, and the name and last known address of the tenant from whom, or on whose behalf, the deposit was received.
(ii) A security deposit under this section may not be attached by creditors of the landlord or of the tenant.
(4) Any successor in interest is liable to the tenant for failure to return the security deposit, together with interest, as provided in this section.
(e) (1) Within 45 days after the end of the tenancy, the landlord shall return the security deposit to the tenant together with simple interest which has accrued at the daily U.S. Treasury yield curve rate for 1 year, as of the first business day of each year, or 1.5% a year, whichever is greater, less any damages rightfully withheld.
(2) (i) Except as provided in subparagraph (ii) of this paragraph, interest shall accrue at monthly intervals from the day the tenant gives the landlord the security deposit. Interest is not compounded.
(ii) No interest is due or payable:
1. Unless the landlord has held the security deposit for at least 6 months; or
2. For any period less than a full month.