Delaware Code

12 Del. C. § 1142 (2026)

Report required by holder

✓ current as of May 2026

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(a) A holder of property presumed abandoned and subject to the custody of the State Escheator shall file an annual report to the State Escheator concerning the property. Beginning March 1, 2018, all reports under this section must be in a web-based record, and the State Escheator may not accept any other medium or method for submitting the report.

(b) A holder may contract with a third party to make the report required under subsection (a) of this section.

(c) If a holder contracts with a third party under subsection (b) of this section, the holder is responsible to the State Escheator for all of the following:

(1) The complete, accurate, and timely reporting of property presumed abandoned.

(2) Paying or delivering to the State Escheator property described in the report filed under this section.

81 Del. Laws, c. 1, § 2;

Notes of Decisions

Cited in 3 cases (2 in the last 5 years), 2020–2022 · leading case: State of Delaware, Dep't of Fin. v. Univar, Inc. (Del. Ch. 2020).

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State of Delaware, Dep't of Fin. v. Univar, Inc. (Del. Ch. 2020). “70 12 Del. C. § 1142 (2015); 73 Del. Laws ch.”

State of Delaware Dept of Fin. v. AT&T Inc. (Del. 2021). “at A0103; 12 Del. C. § 1142(a). 9 App. to Opening Br.”

Univar, Inc. v. Geisenberger (D. Del. 2022). “3 12 Del. C. § 1142. To ensure compliance with the law, the State is permitted to “[e]xamine the records of a person or the records in the possession of an agent, 3 Unless otherwise indicated, the Court’s reference to the UPL is to the version in effect at the time of this…”

— 12 Del. C. § 1142(a) — 1 case

State of Delaware Dept of Fin. v. AT&T Inc. (Del. 2021). “at A0103; 12 Del. C. § 1142(a). 9 App. to Opening Br.”

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