Del. C. » Title 12 — Descent and Distribution; Escheat · CHAPTER 11. Escheats · Decedents’ Estates and Fiduciary Relations
Delaware Code

12 Del. C. § 1140 (2026)

Address of owner in this State

✓ current as of May 2026
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The State Escheator may take custody of property that is presumed abandoned, whether located in this State or another state, or in a foreign country if the last-known address of the owner, as shown on the records of the holder, is in this State.

81 Del. Laws, c. 1, § 2; 
Notes of Decisions
Cited in 1 case, 2020–2020 · leading case: State of Delaware, Dep't of Fin. v. AT&T, Inc. (Del. Ch. 2020).
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State of Delaware, Dep't of Fin. v. AT&T, Inc. (Del. Ch. 2020). “See 12 Del. C. §§ 1140, 1141(a). The problem for AT&T is that the issue of standing recognized in Nellius applies when the State Escheator seeks to escheat property, not when the State Escheator is conducting an investigation to determine compliance with the Escheat Law.”
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