reglab/statecodes huggingface dataset:
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1161. Purchaser owns property after sale.

§ 1161. Purchaser owns property after sale.
All sales of property made by the State Escheator under this chapter pass absolute title to the purchaser. The State Escheator or the Secretary of State shall execute all documents necessary to complete the transfer of title.
81 Del. Laws, c. 1, § 2;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1162. Military medals.

§ 1162. Military medals.
(a) A financial institution may not sell a medal or decoration awarded for military service in the armed forces of the United States.
(b) A financial institution, with the consent of the respective organization under paragraph (b)(1) of this section, agency under paragraph (b)(2) of this section, or entity under paragraph (b)(3) of this section, may deliver a medal or decoration described in subsection (a) of this section to be held in custody for the owner, to 1 of the following:
(1) A military veterans organization qualified under 26 U.S.C. § 501(c)(19).
(2) The agency that awarded the medal or decoration.
(3) A governmental entity.
81 Del. Laws, c. 1, § 2;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1163. Deposit and disbursement of funds.

§ 1163. Deposit and disbursement of funds.
(a) Subject to the limitations in § 6102(s) of Title 29, the State Escheator shall deposit into the General Fund all moneys or proceeds of property received under this chapter.
(b) The Secretary of Finance shall pay all disbursements, including disbursements for expenses, claims, or storage, made or authorized by the State Escheator in connection with the administration of this chapter upon the presentation of a signed voucher by the State Escheator.
12 Del. C. 1953, §§ 1131, 1205;  50 Del. Laws, c. 507, §  1;  57 Del. Laws, c. 741, §  48B;  58 Del. Laws, c. 426, § 10;  60 Del. Laws, c. 598, §  2;  79 Del. Laws, c. 79, §  29;  81 Del. Laws, c. 1, § 2;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1164. State Escheator to retain records of property.

§ 1164. State Escheator to retain records of property.
The State Escheator shall record and retain the holder report filed under § 1142 of this title and the information contained in the report for at least 10 years after the report was filed.
81 Del. Laws, c. 1, § 2;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1165. Claim for property by person claiming to be owner.

§ 1165. Claim for property by person claiming to be owner.
(a) Any person claiming an interest in any property paid or delivered to the State Escheator under this chapter may file a claim with the State Escheator for the property or for the proceeds from the sale of the property.
(b) The determination of claims and rights of appeal are as prescribed in § 1167 of this title.
12 Del. C. 1953, §  1146;  50 Del. Laws, c. 507, §  1;  57 Del. Laws, c. 718, §  18;  57 Del. Laws, c. 741, §  48C;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 1, § 2;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1166. When State Escheator must honor claim for property [For application of this section, see 83 Del. Laws, c. 59, § 25; and 83 Del. Laws, c. 346, § 12].

§ 1166. When State Escheator must honor claim for property [For application of this section, see 83 Del. Laws, c. 59, § 25; and 83 Del. Laws, c. 346, § 12].
(a) The State Escheator shall pay or deliver property to a claimant under § 1165 of this title if the State Escheator receives evidence sufficient to establish to the reasonable satisfaction of the State Escheator that the claimant is the owner of the property.
(b) The State Escheator shall allow or deny the claim and give the claimant notice of the determination in a written record, which includes the State Escheator's initial attempt to pay or deliver the property to the claimant. If the claim is denied, the State Escheator shall inform the claimant of the reason for the denial and specify what additional evidence, if any, is required for the claim to be reconsidered.
(1), (2) [Repealed.]
(c) The State Escheator may exercise the powers granted by § 1171 of this title to investigate any suspicion of fraudulent activity in a claim and may refer the matter to law enforcement notwithstanding the confidentiality provisions contained in §§ 1174 and 1189 of this title.
(d) (1) For any property paid or delivered to the State Escheator before August 1, 2022, or for any property paid or delivered to the State Escheator from a bankruptcy proceeding, where the State Escheator subsequently determines that the holder's payment or delivery of property is less than the amount reported by the holder, the State Escheator shall pay any claim allowed on a pro rata basis determined by dividing the amount of property paid or delivered by the amount of property reported.
(2) This subsection is not to be construed to permit a holder to pay or deliver to the State Escheator less property than indicated by a report or determined as due under § 1142, § 1152, § 1170, § 1171, § 1172, or § 1173 of this title.
81 Del. Laws, c. 1, § 2;  83 Del. Laws, c. 59, § 10;  83 Del. Laws, c. 346, § 6;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1167. Claims and rights of appeal [For application of this section, see 83 Del. Laws, c. 59, § 25; and 83 Del. Laws, c. 346, §  12].

§ 1167. Claims and rights of appeal [For application of this section, see 83 Del. Laws, c. 59, § 25; and 83 Del. Laws, c. 346, §  12].
(a) The State Escheator shall possess full and complete authority to determine all claims filed under § 1165 of this title and shall immediately send written notice of such determination to the claimant as provided under § 1166(b) of this title. At any time within 120 days after the State Escheator sends notice of the determination, which includes the State Escheator's initial attempt to pay or deliver the property to a claimant, a claimant may apply for a hearing and determination of the claim by the Tax Appeal Board created by subchapter II, Chapter 3, Title 30. The procedure before the Tax Appeal Board for such hearings is the same as that provided for by § 329 of Title 30 and the Board has the same power to compel the attendance of witnesses and the production of evidence as is provided in § 330 of Title 30.
(b) Within 30 days after notice of the Tax Appeal Board's decision, the State Escheator or a claimant may appeal the decision to the Court of Chancery upon notice to all parties to the proceeding before the Tax Appeal Board and upon such other notice as the Court of Chancery may order.
(c) The Court of Chancery may make such rules as it deems proper for the perfection, hearing and determination of such appeals.
12 Del. C. 1953, §  1146;  50 Del. Laws, c. 507, §  1;  57 Del. Laws, c. 718, §  18;  57 Del. Laws, c. 741, §  48C;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 1, § 2;  83 Del. Laws, c. 59, § 11;  83 Del. Laws, c. 346, § 7;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1168. Payment by State Escheator.

§ 1168. Payment by State Escheator.
Any claim which is allowed by, or ordered to be paid by, the State Escheator pursuant to § 1165 of this title, together with such costs and disbursements as may be allowed by the Court of Chancery or the Tax Appeal Board, must be paid out of the General Fund. The State Escheator is not liable in any action for any claim paid in good faith.
12 Del. C. 1953, §  1147;  50 Del. Laws, c. 507, §  1;  57 Del. Laws, c. 741, §  48C;  60 Del. Laws, c. 598, §§ 4, 6;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 1, § 2;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1169. Allowance of claim for property.

§ 1169. Allowance of claim for property.
(a) On request of the owner, the State Escheator may sell or liquidate a security and pay the net proceeds to the owner.
(b) At the discretion of the State Escheator, property of an owner is subject to a claim for payment of an enforceable debt that the owner owes in this State for any of the following:
(1) Child-support arrearages, including child-support collection costs and child-support arrearages that are combined with maintenance.
(2) A civil or criminal fine or penalty, court costs, a surcharge, or restitution imposed by a final order of an administrative agency or a final court judgment.
(3) State or local taxes, penalties, and interest that have been determined to be delinquent or as to which notice has been recorded with the Secretary of the State or a local taxing authority.
(c) The State Escheator may make periodic inquiries of state and local agencies in the absence of a claim filed under § 1165 of this title to determine whether owners included in the unclaimed property records of this State have enforceable debts described in subsection (b) of this section.
(d) Before delivery or payment to an owner under subsection (a) of this section of property or net proceeds of a sale of the property, the State Escheator may first apply the property or net proceeds to a debt under subsection (b) of this section that the State Escheator has determined is owed by the owner. The State Escheator may pay the amount to the appropriate state or local agency and notify the owner of the payment.
81 Del. Laws, c. 1, § 2;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1170. Request for report of property; compliance reviews.

§ 1170. Request for report of property; compliance reviews.
(a) If a person does or does not file a report required by § 1142 of this title, the State Escheator may require the person to file a verified report in a form prescribed by the State Escheator. The verified report must do all of the following:
(1) State whether the person is holding property reportable under this chapter.
(2) Describe property not previously reported or about which the State has inquired or about which there is a dispute as to whether it is reportable under this chapter.
(3) State the amount or value of the property.
(b) The State Escheator may authorize a compliance review of a report and the notification requirements of § 1172(a) of this title do not apply. The compliance review must be limited to the contents of the report filed as required by §§ 1142 and 1143 of this title, subsection (a) of this section, and all supporting documents related to the reports. If the compliance review results in a finding of a deficiency in unclaimed property due and payable to the State, the State Escheator shall notify the holder in writing of the amount of deficiency within 1 year from the authorization of the compliance review. If the holder fails to pay the deficiency within 90 days, the State Escheator may seek to enforce the assessment under § 1171 or § 1180 of this title or may refer the holder to the Department of State in order to request that the holder enter into an unclaimed property voluntary disclosure agreement under § 1173 of this title. The State Escheator is not required to conduct a compliance review under this section before initiating an examination under §§ 1171 and 1172 of this title. Except as provided under § 1173(e) of this title, the filing of a verified report or participation in a compliance review does not preclude the holder from participating in the Secretary of State's voluntary disclosure program under § 1173 of this title.
(c) A notification or request for information made under subsection (a) or (b) of this section may be sent to a person or an agent in possession of the records, including an agent, representative, subsidiary, or affiliate of the person subject to review under subsection (a) or (b) of this section in order to determine whether the person complied with this chapter.
81 Del. Laws, c. 1, § 2;  83 Del. Laws, c. 59, § 12;  83 Del. Laws, c. 346, § 8;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1171. Examination to determine compliance with chapter [For application of this section, see 83 Del. Laws, c. 59, § 25].

§ 1171. Examination to determine compliance with chapter [For application of this section, see 83 Del. Laws, c. 59, § 25].
The State Escheator, at reasonable times and on reasonable notice, may do any of the following:
(1) Examine the records of a person or the records in the possession of an agent, representative, subsidiary, or affiliate of the person under examination in order to determine whether the person complied with this chapter. Such records may include information to verify the completeness or accuracy of the records provided, even if such records may not identify property reportable to the State.
(2) Take testimony of a person, including the person's employee, agent, representative, subsidiary, or affiliate, to determine whether the person complied with this chapter.
(3) Issue an administrative subpoena to require that the records specified in paragraph (1) of this section be made available for examination and that the testimony specified in paragraph (2) of this section be provided.
(4) Bring an action in the Court of Chancery seeking enforcement of an administrative subpoena issued under paragraph (3) of this section, which the Court shall consider under procedures that will lead to an expeditious resolution of the action.
(5) Send, or direct a person to send, owner notice in accordance with § 1148 of this title.
67 Del. Laws, c. 267, §  2;  70 Del. Laws, c. 186, §  1;  77 Del. Laws, c. 417, §  4;  80 Del. Laws, c. 2, §  1;  80 Del. Laws, c. 114, §  1;  81 Del. Laws, c. 1, § 2;  83 Del. Laws, c. 59, § 13;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1174. Records obtained in examination or voluntary disclosure.

§ 1174. Records obtained in examination or voluntary disclosure.
All of the following apply to records obtained and records, including work papers, compiled by the State Escheator or the Secretary of State in the course of conducting an examination under § 1171 of this title or a voluntary disclosure under § 1173 of this title:
(1) The records are subject to the confidentiality and security provisions of § 1189 of this title and are not a “public record” under Chapter 100 of Title 29.
(2) The records may be used by the State Escheator in an action to collect property or otherwise enforce this chapter.
(3) The records may not be used in a joint examination conducted with another state, the United States, a foreign country or subordinate unit of a foreign country, or any other governmental entity unless the person subject to examination consents to such use in writing.
(4) The records may be disclosed to the person that administers the unclaimed property law of another state for that state's use in circumstances equivalent to circumstances described in this chapter, if the other state is required to maintain the confidentiality and security of information obtained in a manner substantially equivalent to § 1189 of this title.
(5) The records must be produced by the State Escheator under an administrative or judicial subpoena or administrative or court order.
(6) The records must be produced by the State Escheator on request of the person that is the subject of the examination.
81 Del. Laws, c. 1, § 2;  83 Del. Laws, c. 59, § 17;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1175. Evidence of debt or undischarged obligation.

§ 1175. Evidence of debt or undischarged obligation.
(a) A record showing an unpaid debt or undischarged obligation is prima facie evidence of an obligation. In claiming property from a holder, the State Escheator's burden of proof as to the existence and amount of the property and its abandonment is satisfied by showing evidence of the unpaid debt or undischarged obligation and passage of the requisite period of abandonment.
(b) A holder may overcome prima facie evidence under subsection (a) of this section by establishing by a preponderance of the evidence that 1 of the following occurred:
(1) A check, draft, or similar instrument was issued as an unaccepted offer in settlement of an unliquidated amount.
(2) A check, draft, or similar instrument was issued but later was replaced with another instrument because the earlier instrument was lost or contained an error that was corrected.
(3) A check, draft, or similar instrument was issued to a party affiliated with the issuer.
(4) A check, draft, or similar instrument was paid, satisfied, or discharged.
(5) A check, draft, or similar instrument was issued in error.
(6) A check, draft, or similar instrument was issued without consideration.
81 Del. Laws, c. 1, § 2;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1176. Failure of person examined to retain records.

§ 1176. Failure of person examined to retain records.
(a) If a person subject to examination under § 1171 of this title does not retain the records required by § 1145 of this title, the State Escheator may determine the amount of property due using a reasonable method of estimation based on all information available to the State Escheator, including extrapolation and the use of statistical sampling when appropriate.
(b) The Secretary of Finance, in consultation with the Secretary of State, shall, on or before December 1, 2017, adopt regulations regarding the method of estimation to create consistency in any examination or voluntary disclosure. These regulations must include permissible base periods, items to be excluded from the estimation calculation, aging criteria for outstanding and voided checks, and the definition of what constitutes complete and researchable records.
81 Del. Laws, c. 1, § 2;  81 Del. Laws, c. 48, § 5;  84 Del. Laws, c. 233, § 17;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1177. Report to person whose records were examined [For application of this section, see 83 Del. Laws, c. 59, § 25].

§ 1177. Report to person whose records were examined [For application of this section, see 83 Del. Laws, c. 59, § 25].
At the conclusion of an examination under § 1171 of this title, the State Escheator shall provide to a person whose records were examined a complete and unredacted statement of findings, which must identify in detail all of the following:
(1) The property types reviewed.
(2) The methodology of any estimation technique, extrapolation, or statistical sampling method used in conducting the examination.
(3) The calculation showing the value of property determined to be due.
(4) The findings of the person conducting the examination.
81 Del. Laws, c. 1, § 2;  83 Del. Laws, c. 59, § 18;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1178. State Escheator's contract with another to conduct compliance review and examination and limit on future employment.

§ 1178. State Escheator's contract with another to conduct compliance review and examination and limit on future employment.
(a) The State Escheator may contract with a person to conduct compliance reviews and examinations in accordance with this chapter but no such person shall be assigned more than 50% of the number of all such compliance reviews and examinations undertaken subsequent to January 1, 2015.
(b) Notwithstanding any other provision of this Code, every contract between the State and a person conducting examinations and providing any unclaimed property examination or consulting services must meet all of the following:
(1) Be for a term of no more than 5 years.
(2) Provide for payment exclusively on an hourly basis for all compliance reviews and examinations of holders incorporated in Delaware, except for compliance reviews and examinations of customer accounts or policies for securities accounts and life insurance policies.
(3) Require compliance with any state-approved nondisclosure agreement and nonsolicitation provisions.
(4) Provide that the person may not hire, retain, or compensate in any way any employee of the Department of Finance who functions in a senior supervisory role related to unclaimed property, including the Secretary of Finance, a Deputy Secretary of Finance, the State Escheator, Assistant Director of Enforcement, or Audit Manager, for a period of 2 years from the time such employee leaves the employ of the Department of Finance.
81 Del. Laws, c. 1, § 2;  83 Del. Laws, c. 59, § 19;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1180. Judicial action to enforce liability.

§ 1180. Judicial action to enforce liability.
(a) If any person refuses to pay or deliver property, including penalty or interest on the property, to the State Escheator as required by this chapter, the State Escheator may bring an action to enforce such payment or delivery in the Court of Chancery in the county in which the holder resides or has a principal place of business or, if no such principal place of business exists, in New Castle County.
(b) In an action under subsection (a) of this section, if no court in this State has jurisdiction over the defendant, the State Escheator may commence an action in a federal court or state court having jurisdiction over the defendant.
81 Del. Laws, c. 1, § 2;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1181. Interstate agreement and cooperation.

§ 1181. Interstate agreement and cooperation.
(a) Subject to subsection (b) of this section, the State Escheator may do both of the following:
(1) Exchange information with another state relating to property presumed abandoned or relating to the possible existence of property presumed abandoned.
(2) Authorize in a record another state or foreign country or a person acting on behalf of the other state or country to examine its records of a holder as provided in § 1171 of this title.
(b) An exchange of information or examination of records under subsection (a) of this section may be done only if the other state has confidentiality and security requirements substantially equivalent to those in § 1189 of this title or agrees in a record to be bound by this State's confidentiality and security requirements.
81 Del. Laws, c. 1, § 2;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1182. Action involving another state.

§ 1182. Action involving another state.
(a) The State Escheator may join other states to examine and seek enforcement of this chapter against any person believed to be holding property reportable under this chapter.
(b) On request of another state, the Attorney General may commence an action on behalf of the other state to enforce, in this State, the law of the other state against a holder of property presumed abandoned and therefore subject to a claim by the other state, if the other state agrees to pay costs incurred by the Attorney General in the action.
(c) The State Escheator may request the official authorized to enforce the unclaimed property law of another state to commence an action to recover property in the other state on behalf of the State Escheator. This State shall pay all costs, including reasonable attorneys' fees and expenses, incurred by the other state in an action under this subsection.
(d) The State Escheator may pursue an action on behalf of this State to recover property subject to this chapter but delivered to the custody of another state if the State Escheator believes the property is subject to the custody of the State Escheator.
(e) The State Escheator may retain a private attorney in this State or another state or foreign country to commence an action to recover property on behalf of the State Escheator and may agree to pay attorneys' fees based in whole or in part on a fixed fee, hourly fee, or a percentage of the amount or value of property recovered in the action.
(f) Expenses incurred by this State in an action under this section may be paid from property received under this chapter or net proceeds of the property. Expenses paid to recover property may not be deducted from the amount that is subject to a claim under this chapter by the owner.
81 Del. Laws, c. 1, § 2;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1183. Interest and penalties.

§ 1183. Interest and penalties.
(a) Interest at 0.5% per month on outstanding unpaid amounts accrues from the date the amounts or property were due under this chapter until paid. Interest due in accordance with this subsection may not exceed 50% of the amount required to be paid. Penalties under subsection (b), (c), or (d) of this section are not interest for purposes of this subsection. This subsection applies to any late-filed unclaimed property that is reported and remitted on or after July 1, 2017.
(1), (2) [Repealed.]
(b) If a person fails to file any report required by this chapter on or before the due date prescribed for the report, determined with regard to any extension of time for filing, unless it is shown that such failure is due to reasonable cause and not wilful neglect, the person shall add to the amount of unclaimed property required to be shown on the report the lesser of 5% of the amount thereof if the failure is not for more than 1 month, with an additional 5% for each additional month or fraction thereof during which such failure continues, not to exceed 50% in the aggregate or a civil penalty of $100 for each day the report is withheld or the duty is not performed, but not more than $5,000.
(c) If a person fails to pay the amount of unclaimed property required to be shown on any report required by this chapter on or before the due date prescribed for the payment of such property, determined with regard to any extension of time for payment, unless it is shown that such failure is due to reasonable cause and not wilful neglect, the person shall add to the amount of such property required to be shown on any report 0.5% of the amount of such property if the failure is for not more than 1 month, with an additional 0.5% for each additional month or fraction thereof during which such failure continues, not to exceed 25% in the aggregate. For purposes of this subsection, the amount of property shown on any report is to be reduced by the amount of any property which is paid on or before the beginning of the month for which a calculation is made under this subsection.
(d) If any part of a deficiency in payment of unclaimed property required to be shown on any report is due to fraud, the person must add to the property required to be shown on the report an amount equal to 75% of the portion of the deficiency in payment which is attributable to fraud. The penalty prescribed by this subsection applies only in cases where a report of unclaimed property is filed and only to that part of the deficiency in payment the State Escheator establishes is due to fraud or wilful misrepresentation
12 Del. C. 1953, §  1207;  58 Del. Laws, c. 426, §  12;  63 Del. Laws, c. 311, §  3;  68 Del. Laws, c. 122, §  6;  73 Del. Laws, c. 417, §  2;  79 Del. Laws, c. 278, §  1;  80 Del. Laws, c. 114, §  2;  81 Del. Laws, c. 1, § 2;  81 Del. Laws, c. 48, § 6;  83 Del. Laws, c. 59, § 21;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1184. Other civil penalties.

§ 1184. Other civil penalties.
If a holder enters into a contract or other arrangement for the purpose of evading an obligation under this chapter or otherwise wilfully fails to perform a duty imposed on the holder under this chapter, the State Escheator may require the holder to pay the State Escheator, in addition to interest as provided in § 1183(a) of this title, a civil penalty of $1,000 for each day the obligation is evaded or the duty is not performed, up to a cumulative maximum amount of $25,000, plus 25% of the amount or value of any property that should have been but was not reported, paid, or delivered as a result of the evasion or failure to perform.
81 Del. Laws, c. 1, § 2;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1185. Waiver of interest and penalty [For application of this section, see 83 Del. Laws, c. 59, § 25].

§ 1185. Waiver of interest and penalty [For application of this section, see 83 Del. Laws, c. 59, § 25].
(a) The State Escheator may, for good cause, waive, in whole or in part, interest and penalties under § 1183 or § 1184 of this title, subject to the following requirements:
(1) Except as provided in (a)(2) of this section, interest must be no less than 20% per incident for any holder who receives a notice of examination after August 1, 2021.
(2) Interest must be 1% per incident for any holder who receives a notice of examination after August 1, 2021, who completes and remits payment pursuant to a Department of Finance expedited examination process under § 1172(c) of this title.
(3) For the purposes of this section, “per incident” means the total past-due examination liability, including any estimated liability under § 1176(a) of this title.
(b) The Secretary of State may waive interest due on outstanding unpaid amounts reported through the Secretary of State's voluntary disclosure program pursuant to § 1173 of this title.
(c) [Repealed.]
81 Del. Laws, c. 1, § 2;  81 Del. Laws, c. 48, § 7;  83 Del. Laws, c. 59, § 22;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1186. When agreement to locate property enforceable.

§ 1186. When agreement to locate property enforceable.
An agreement by an owner and a person, a purpose of which is to locate, deliver, recover, or assist in the location, delivery, or recovery of property held by the State Escheator, is enforceable only if the agreement meets all of the following criteria:
(1) It is in a record that clearly sets forth the nature of the property and the services to be provided.
(2) It is signed by or on behalf of the owner, with signature notarized.
(3) It states the amount or value of the property reasonably estimated or expected to be recovered computed, to the extent disclosure of the amount is permitted under § 1189 of this title, both before and after a fee or other compensation to be paid to the other person has been deducted.
(4) It discloses that the property is being held by the Department of Finance.
81 Del. Laws, c. 1, § 2;  83 Del. Laws, c. 59, § 23;  83 Del. Laws, c. 346, § 10;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1187. When agreement to locate property unenforceable.

§ 1187. When agreement to locate property unenforceable.
(a) Subject to subsection (b) of this section, an agreement under § 1186 of this title is void and unenforceable if it is entered into during the period beginning on the date the property was distributable to the owner and ending 24 months after the payment or delivery.
(b) If a provision in an agreement described in subsection (a) of this section applies to mineral proceeds for which compensation is to be paid to the other person based in whole or in part on a portion of the underlying minerals or mineral proceeds not then presumed abandoned, the provision is void and unenforceable regardless of when the agreement is entered into.
(c) For an agreement under subsection (a) of this section, total fees and costs may not exceed $1,000 or 10% of the value of the property recovered, whichever is less.
(d) An owner or the State Escheator may assert that an agreement described in this section is invalid on a ground other than it provides for payment of unconscionable compensation.
(e) This section does not apply to an owner's agreement with an attorney to contest the State Escheator's denial of a claim for recovery of the property.
81 Del. Laws, c. 1, § 2;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1188. Right of owner's agent to recover property held by State Escheator.

§ 1188. Right of owner's agent to recover property held by State Escheator.
(a) An owner that contracts with a person to locate, deliver, recover, or assist in the location, delivery, or recovery of property of the owner that is held by the State Escheator may appoint or designate the person as the owner's agent. The appointment or designation must be in a record signed by the owner.
(b) An owner's agent is entitled to receive from the State Escheator all information concerning the property which the owner would be entitled to receive, including information that would otherwise be confidential information under § 1189 of this title.
(c) If authorized by the owner, the owner's agent may bring an action against the State Escheator on behalf of and in the name of the owner.
81 Del. Laws, c. 1, § 2;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1189. Confidentiality of records.

§ 1189. Confidentiality of records.
(a) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for any officer or employee of the Department of Finance or the Department of State or for any other officer, employee, or contractor of this State to disclose or make known in any manner to any person who is not a current officer or employee of this State any of the following:
(1) The amount of unclaimed property that has been reported to and received by the State Escheator or the Secretary of State, or both, by any holder, under this chapter, or to disclose the terms of or supporting documentation related to any annual filing, unclaimed property voluntary disclosure agreement, or settlement agreement resulting from the reporting of any unclaimed property under this chapter, including all agreements entered into under this chapter, including past agreements.
(2) Identifying information regarding any unclaimed property owner that is set forth in any report or record made or delivered to the State Escheator, including the exact amount of any property and the character of any property received by the State Escheator.
(b) Notwithstanding subsection (a) of this section, the State Escheator shall maintain a public record of all names and last-known address identifiers of the person or persons appearing to be entitled to property paid or delivered to the State Escheator under this chapter, including whether the value of such property exceeds a set amount to be determined by the State Escheator.
(1) The State Escheator shall retain other identifying information in a report or record made or delivered to the State Escheator.
(2) The State Escheator shall consider the information in paragraph (b)(1) of this section to be confidential and the information may be disclosed only in the discretion of the State Escheator.
(3) The State Escheator may provide additional information regarding unclaimed property as follows:
a. To a person who has presented satisfactory proof of an interest in or title to such property.
b. For purposes directly connected with the administration of this chapter.
(c) For purposes of this section, “officer or employee” includes present and former officers and employees, and any person currently or formerly employed or retained by the State.
(d) Any violation of this section shall be a misdemeanor, punishable upon conviction by a fine not to exceed $1,000, or imprisonment not to exceed 6 months, or both. The Superior Court shall have exclusive original jurisdiction over such misdemeanor.
(e) Policies and procedures relating to the determination of claims and fraud prevention are confidential and are not a “public record” under Chapter 100 of Title 29.
12 Del. C. 1953, §  1141;  50 Del. Laws, c. 507, §  1;  79 Del. Laws, c. 2, §  1;  79 Del. Laws, c. 278, §  1;  81 Del. Laws, c. 1, § 2;  83 Del. Laws, c. 59, § 24;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter II. Unclaimed Property › § 1190. Severability.

§ 1190. Severability.
If any provision of this chapter or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are severable.
81 Del. Laws, c. 1, § 2;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter V. Escheat of Postal Savings System Accounts › § 1220. Declaration of escheat.

§ 1220. Declaration of escheat.
All postal savings system accounts created by the deposits of persons whose last known addresses are in this State which have not been claimed by the persons entitled thereto before June 1, 1971, are presumed to have been abandoned by their owners and are declared to escheat and become the property of the State.
12 Del. C. 1953, §  1220;  58 Del. Laws, c. 329;  58 Del. Laws, c. 426, §  18;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter V. Escheat of Postal Savings System Accounts › § 1221. Obtaining information on accounts.

§ 1221. Obtaining information on accounts.
The Secretary of State shall request from the Bureau of Accounts of the United States Treasury Department records providing the following information:
(1) The names of depositors at the post offices of this State whose accounts are unclaimed;
(2) The last known addresses of such persons, as shown by the records of the Post Office Department; and
(3) The balance remaining in each account, as shown by the records of the Post Office Department.
The Secretary of State shall agree to return to the Bureau of Accounts, promptly, all account cards showing last addresses in another state.
12 Del. C. 1953, §  1221;  58 Del. Laws, c. 329;  58 Del. Laws, c. 426, §  18;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter V. Escheat of Postal Savings System Accounts › § 1222. Proceeding to adjudicate escheat.

§ 1222. Proceeding to adjudicate escheat.
The Secretary of State may bring proceedings in the United States District Court to escheat unclaimed postal savings system accounts held by the United States Treasury Department. A single proceeding may be used to escheat as many accounts as may be available for escheat at 1 time.
12 Del. C. 1953, §  1222;  58 Del. Laws, c. 329;  58 Del. Laws, c. 426, §  18;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter V. Escheat of Postal Savings System Accounts › § 1223. Notice.

§ 1223. Notice.
The Secretary of State shall notify depositors whose accounts are to be escheated, as follows:
(1) A letter advising that a postal savings system account in the name of the addressee is about to be escheated and setting forth the procedure by which a deposit may be claimed shall be mailed by first-class mail to the named depositor at the last address shown on the account records for each account to be escheated having an unpaid principal balance of more than $25;
(2) General notice of intention to escheat postal savings system accounts shall be published once in each of 3 successive weeks in 1 or more newspapers which combine to provide general circulation throughout the State;
(3) Special notice of intention to escheat the unclaimed postal savings system accounts originally deposited in each post office must be published once in each of 3 successive weeks in a newspaper published in the county in which the post office is located. Such notice must list the names of the owners of each unclaimed account to be escheated if the account has a principal balance of $3.00 or more.
12 Del. C. 1953, §  1223;  58 Del. Laws, c. 329;  58 Del. Laws, c. 426, §  18;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 11. ESCHEATS › Subchapter V. Escheat of Postal Savings System Accounts › § 1224. Collection and deposit of funds; indemnification of United States.

§ 1224. Collection and deposit of funds; indemnification of United States.
(a) The Secretary of State shall present a copy of each final judgment of escheat to the United States Treasury Department for payment of the principal due and the interest computed under regulations of the United States Treasury Department. The payment received shall be deposited in the General Fund in the State Treasury.
(b) This State shall indemnify the United States for any losses suffered as a result of the escheat of unclaimed postal savings system accounts. The burden of the indemnification falls upon the fund into which the proceeds of the escheated accounts have been paid.
12 Del. C. 1953, §  1224;  58 Del. Laws, c. 329;  58 Del. Laws, c. 426, §  18;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 13. GENERAL PROVISIONS › § 1301. Production of will; liability.

§ 1301. Production of will; liability.
(a) Any person, having the custody or possession of any instrument of writing purporting to be a last will and testament and intended to take effect upon the death of the testator therein named, shall produce and deliver the same to the Register of Wills for the county in which the person resides, within 10 days from the time the person receives information of the death of the testator.
(b) Any person who wilfully fails to deliver a will is liable to any person aggrieved for the damages which may be sustained by the failure. Also, any person who wilfully fails to deliver a will after being ordered by the Court of Chancery in a proceeding brought for the purpose of compelling delivery is subject to penalty for civil contempt of Court.
27 Del. Laws, c. 268, §  2;  Code 1915, §  3265;  Code 1935, §  3729;  12 Del. C. 1953, §  1301;  59 Del. Laws, c. 384, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 13. GENERAL PROVISIONS › § 1302. Proving will.

§ 1302. Proving will.
(a) A will shall be proved before the Register of Wills of the county in which the testator was domiciled at the time of death. If the testator was not domiciled in this State, it may be proved before the Register of any county in this State wherein there are any goods or chattels, rights or credits, or lands or tenements of the deceased.
(b) To be effective to prove a transfer of any property or to nominate an executor, a will must be declared to be valid by admission to probate.
Code 1852, §§  1767, 1768;  18 Del. Laws, c. 674;  Code 1915, §  3334;  35 Del. Laws, c. 203, §  1;  Code 1935, §  3799;  12 Del. C. 1953, §  1303;  59 Del. Laws, c. 384, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 13. GENERAL PROVISIONS › § 1303. Notice and subpoena to persons interested.

§ 1303. Notice and subpoena to persons interested.
Proof of a will may be taken without notice to persons interested, unless such a person requests it by petition filed with the Court of Chancery. Upon receiving such petition, the Court shall, and in any case it may, appoint a time for taking the proof, and issue subpoena, requiring any person to be present at the taking of such proof. In respect to persons not within the State it may order such service or publication of notice as it deems proper.
Code 1852, §§  1767, 1768;  18 Del. Laws, c. 674;  Code 1915, §  3334;  35 Del. Laws, c. 203, §  1;  Code 1935, §  3799;  12 Del. C. 1953, §  1304;  59 Del. Laws, c. 384, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 13. GENERAL PROVISIONS › § 1304. Unavailability of witnesses.

§ 1304. Unavailability of witnesses.
(a) In case any attesting and subscribing witness to a will, at the time the will is presented for probate, is dead, is serving in the armed forces of the United States or is a merchant sailor, or is mentally or physically incapable of testifying or is not within the State, or is otherwise unavailable, proof of the signature of such witness shall be sufficient. Such proof shall be the testimony in person or by deposition of a credible disinterested person that the signature of the witness on the will is in the handwriting of the person whose signature it purports to be, or other sufficient proof of such handwriting.
(b) If a will cannot be proven because the signature of 1 or more of the attesting and subscribing witnesses to it cannot be proven, then proof of the signature of the testator shall be sufficient. Where the signature of 1 witness can be proven, the proof of the signature of the testator shall be the testimony in person or by deposition of a credible disinterested person that the signature of the testator on the will is in the handwriting of the person whose will it purports to be, or other sufficient proof of such handwriting. Where none of the signatures of the witnesses can be proven, the proof of the signature of the testator shall be the testimony in person or by deposition of 2 credible disinterested persons that the signature of the testator on the will is in the handwriting of the person whose will it purports to be, or other sufficient proof of such handwriting.
(c) The foregoing provisions of this section shall not preclude the Register of Wills from requiring, in addition, the testimony in person or by deposition of any subscribing witness, or proof of such other pertinent facts and circumstances as the Register deems necessary to admit the will to probate.
Code 1852, §§  1767, 1768;  18 Del. Laws, c. 674;  Code 1915, §  3334;  35 Del. Laws, c. 203, §  1;  Code 1935, §  3799;  45 Del. Laws, c. 232, §  1;  12 Del. C. 1953, §  1305;  59 Del. Laws, c. 384, §  1;  70 Del. Laws, c. 186, §  1;