(a) Subject to subsection (d) of this section, the report under § 1142 of this title pertaining to property designated under § 1133 of this title must be filed by all holders and business associations other than banking organizations and insurance companies on or before March 1 of each year to cover the 12 months preceding January 1 of that year.
(b) Subject to subsection (d) of this section, the report under § 1142 of this section pertaining to property designated under § 1133 of this title must be filed by banking organizations on or before November 10 of each year to cover the 12 months preceding July 1 of that year.
(c) Subject to subsection (d) of this section, the report under § 1142 of this title pertaining to property designated under § 1133 of this title must be filed by insurance companies on or before December 20 of each year to cover the 12 months preceding January 1 of that year.
(d) Before the date for filing the report under § 1142 of this title, the holder of property presumed abandoned may request an extension of the date of filing from the State Escheator. The State Escheator may grant an extension for good cause. If the State Escheator grants an extension, the holder may pay or make a partial payment of the amount the holder estimates ultimately will be due. The payment or partial payment terminates accrual of interest on the amount paid.
Structure Delaware Code
Title 12 - Decedents' Estates and Fiduciary Relations
Subchapter II. Unclaimed Property
§ 1131. Inapplicability to wholly foreign transaction.
§ 1133. When property presumed abandoned.
§ 1134. When contents of safe deposit box presumed abandoned.
§ 1135. When related property interest presumed abandoned.
§ 1136. Indication of owner interest in property.
§ 1138. Retained asset account for insurance policy or annuity contract.
§ 1139. Address of owner to establish priority.
§ 1140. Address of owner in this State.
§ 1141. Holder domiciled in this State.
§ 1142. Report required by holder.
§ 1144. When report to be filed.
§ 1146. When property reportable and payable or deliverable.
§ 1147. Limitation on assignment or transfer of liability.
§ 1148. Notice to owner by holder [For application of this section, see 83 Del. Laws, c. 59, § 25].
§ 1149. Contents of notice by holder.
§ 1151. Cooperation among agencies to determine owner.
§ 1152. Payment or delivery of property to State Escheator.
§ 1153. Effect of payment or delivery of property to State Escheator.
§ 1154. Interest not to run after report of property and limitation on claims.
§ 1155. State Escheator's options as to custody.
§ § 1156. Periods of limitation.
§ 1158. Public sale of property.
§ 1159. Disposal of securities [For application of this section, see 83 Del. Laws, c. 346, § 12].
§ 1161. Purchaser owns property after sale.
§ 1163. Deposit and disbursement of funds.
§ 1164. State Escheator to retain records of property.
§ 1165. Claim for property by person claiming to be owner.
§ 1168. Payment by State Escheator.
§ 1169. Allowance of claim for property.
§ 1170. Request for report of property; compliance reviews.
§ 1173. Voluntary property reporting outreach program.
§ 1174. Records obtained in examination or voluntary disclosure.
§ 1175. Evidence of debt or undischarged obligation.
§ 1176. Failure of person examined to retain records.
§ 1180. Judicial action to enforce liability.
§ 1181. Interstate agreement and cooperation.
§ 1182. Action involving another state.
§ 1183. Interest and penalties.
§ 1184. Other civil penalties.
§ 1186. When agreement to locate property enforceable.
§ 1187. When agreement to locate property unenforceable.
§ 1188. Right of owner's agent to recover property held by State Escheator.