Delaware Code § 12-1180

Judicial action to enforce liability
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(a) If any person refuses to pay or deliver property, including penalty or interest on the property, to the State Escheator as required by
this chapter, the State Escheator may bring an action to enforce such payment or delivery in the Court of Chancery in the county in which
the holder resides or has a principal place of business or, if no such principal place of business exists, in New Castle County.
(b) In an action under subsection (a) of this section, if no court in this State has jurisdiction over the defendant, the State Escheator may
commence an action in a federal court or state court having jurisdiction over the defendant.

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