Delaware Code Title 12. Decedents' Estates and Fiduciary Relations § 1144. When report to be filed

(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.

(e) A holder may file an amended report for any report previously filed under this chapter.  The holder is not entitled to a return of or refund for property paid or delivered in connection with an initial report that is changed by an amended report for any of the following: