Delaware Code Title 12. Decedents' Estates and Fiduciary Relations § 1167. Claims and rights of appeal

(a) The State Escheator shall possess full and complete authority to determine all claims filed under § 1165 of this title and shall immediately send written notice of such determination to the claimant as provided under § 1166(b) of this title.  At any time within 120 days after the State Escheator sends notice of the determination, which includes the State Escheator's initial attempt to pay or deliver the property to a claimant, a claimant may apply for a hearing and determination of the claim by the Tax Appeal Board created by subchapter II, Chapter 3, Title 30.  The procedure before the Tax Appeal Board for such hearings is the same as that provided for by § 329 of Title 30 and the Board has the same power to compel the attendance of witnesses and the production of evidence as is provided in § 330 of Title 30.

(b) Within 30 days after notice of the Tax Appeal Board's decision, the State Escheator or a claimant may appeal the decision to the Court of Chancery upon notice to all parties to the proceeding before the Tax Appeal Board and upon such other notice as the Court of Chancery may order.

(c) The Court of Chancery may make such rules as it deems proper for the perfection, hearing and determination of such appeals.