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

12 Del. C. § 1171 (2026)

Examination to determine compliance with chapter [For application of this section, see 84 Del. Laws, c. 368, § 16]

✓ current as of May 2026
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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, or for items identified under § 1172(e) of this title in conjunction with estimation, extrapolation, and statistical sampling, send, or direct a person to send, owner notice in a format substantially similar to notices provided under § 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;  84 Del. Laws, c. 368, § 12; 
Notes of Decisions
Cited in 10 cases (2 in the last 5 years), 2019–2022 · 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). · cites it 7× “12 Del. C. § 1171. Acting on behalf of the State Escheator, the Department relied on Section 1171(1) when requesting information from AT&T.”
State of Delaware, Dep't of Fin. v. Univar, Inc. (Del. Ch. 2020). · cites it 6× “” 12 Del. C. § 1171. 49 Compl., Ex. C. 50 Id.”
State of Delaware, Dep't of Fin. v. Univar, Inc. (Del. Ch. 2019). · cites it 5× “§ 1171(3) (“Section 1171”) (amending 12 Del. C. § 1171 et seq. in 2017 to provide the State with administrative subpoena power to obtain documents in furtherance of unclaimed property audits).”
State of Delaware, Dep't of Fin. v. Univar, Inc. (Del. Ch. 2020). · cites it 4× “¶ 4 (quoting 12 Del. C. § 1171(1)). 17 Compl. ¶ 10. 18 Compl.”
State of Delaware, Dep't of Fin. v. Univar, Inc. (Del. 2019). · cites it 2× “1 12 Del. C. § 1171(3). 2 (3) On December 3, 2018, Univar filed a complaint in the District Court, in which Univar alleges that the unclaimed property statute is unconstitutional, both facially and as applied to Univar.”
Eaton Corp. v. Geisenberger (D. Del. 2020). · cites it 2× “” 12 Del. C. § 1171(1). The State Escheator may also “[i]ssue an administrative subpoena to require that [any] records [requested] be made available for examination” and may “[b]ring an action in the Court of Chancery seeking enforcement of” such a subpoena.”
Univar, Inc. v. Geisenberger (D. Del. 2022). · cites it 2× “The Complaint sought: a declaration that the State of Delaware, through its agent and auditor, [Kelmar] has subjected and continues to subject, Univar to an unclaimed property audit (“Audit”) under 12 Del. C. § 1171 et seq. [sic] that (1) infringes on Univar’ [sic] right under…”
State of Delaware, ex. rel. French v. CVS Health Corp. (Del. Super. Ct. 2019). “2, 2017) (Delaware’s State Escheator’s unclaimed property examination powers and duties are now found at 12 Del. C. § 1171, et seq.). 2 Ex. F of CVS Health’s Op.”
State of Delaware Dept of Fin. v. AT&T Inc. (Del. 2021). “15 12 Del. C. § 1171(3). 16 12 Del. C. §§ 1156(b), 1172(h).”
Univar, Inc. v. Geisenberger (D. Del. 2019). “The Complaint seeks a declaration that the State of Delaware, through its agent and auditor, [Kelmar] has subjected and continues to subject, Univar to an unclaimed property audit (“Audit”) under 12 Del. C. § 1171 et seq. [sic] that (1) infringes on Univar’ [sic] right under the…”
— 12 Del. C. § 1171(1) — 5 cases
State of Delaware, Dep't of Fin. v. AT&T, Inc. (Del. Ch. 2020). “12 Del. C. § 1171. Acting on behalf of the State Escheator, the Department relied on Section 1171(1) when requesting information from AT&T.”
State of Delaware, Dep't of Fin. v. Univar, Inc. (Del. Ch. 2020). “¶ 4 (quoting 12 Del. C. § 1171(1)). 17 Compl. ¶ 10. 18 Compl.”
State of Delaware, Dep't of Fin. v. Univar, Inc. (Del. Ch. 2020). “” 12 Del. C. § 1171. 49 Compl., Ex. C. 50 Id.”
Eaton Corp. v. Geisenberger (D. Del. 2020). “” 12 Del. C. § 1171(1). The State Escheator may also “[i]ssue an administrative subpoena to require that [any] records [requested] be made available for examination” and may “[b]ring an action in the Court of Chancery seeking enforcement of” such a subpoena.”
Univar, Inc. v. Geisenberger (D. Del. 2022). “The Complaint sought: a declaration that the State of Delaware, through its agent and auditor, [Kelmar] has subjected and continues to subject, Univar to an unclaimed property audit (“Audit”) under 12 Del. C. § 1171 et seq. [sic] that (1) infringes on Univar’ [sic] right under…”
— 12 Del. C. § 1171(3) — 6 cases
State of Delaware, Dep't of Fin. v. Univar, Inc. (Del. Ch. 2020). “” 12 Del. C. § 1171. 49 Compl., Ex. C. 50 Id.”
State of Delaware, Dep't of Fin. v. Univar, Inc. (Del. Ch. 2019). “§ 1171(3) (“Section 1171”) (amending 12 Del. C. § 1171 et seq. in 2017 to provide the State with administrative subpoena power to obtain documents in furtherance of unclaimed property audits).”
State of Delaware, Dep't of Fin. v. Univar, Inc. (Del. 2019). “1 12 Del. C. § 1171(3). 2 (3) On December 3, 2018, Univar filed a complaint in the District Court, in which Univar alleges that the unclaimed property statute is unconstitutional, both facially and as applied to Univar.”
State of Delaware, Dep't of Fin. v. Univar, Inc. (Del. Ch. 2020). “¶ 4 (quoting 12 Del. C. § 1171(1)). 17 Compl. ¶ 10. 18 Compl.”
State of Delaware Dept of Fin. v. AT&T Inc. (Del. 2021). “15 12 Del. C. § 1171(3). 16 12 Del. C. §§ 1156(b), 1172(h).”
— 12 Del. C. § 1171(4) — 5 cases
State of Delaware, Dep't of Fin. v. Univar, Inc. (Del. Ch. 2019). “§ 1171(3) (“Section 1171”) (amending 12 Del. C. § 1171 et seq. in 2017 to provide the State with administrative subpoena power to obtain documents in furtherance of unclaimed property audits).”
State of Delaware, Dep't of Fin. v. Univar, Inc. (Del. Ch. 2020). “¶ 4 (quoting 12 Del. C. § 1171(1)). 17 Compl. ¶ 10. 18 Compl.”
State of Delaware, Dep't of Fin. v. Univar, Inc. (Del. Ch. 2020). “” 12 Del. C. § 1171. 49 Compl., Ex. C. 50 Id.”
State of Delaware, Dep't of Fin. v. Univar, Inc. (Del. 2019). “1 12 Del. C. § 1171(3). 2 (3) On December 3, 2018, Univar filed a complaint in the District Court, in which Univar alleges that the unclaimed property statute is unconstitutional, both facially and as applied to Univar.”
State of Delaware, Dep't of Fin. v. AT&T, Inc. (Del. Ch. 2020). “12 Del. C. § 1171. Acting on behalf of the State Escheator, the Department relied on Section 1171(1) when requesting information from AT&T.”
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