Delaware Code § 12-2315

Payment of legacies or distributive shares to minors or persons absent from the State
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(a) If an executor or administrator cannot pay over money in the executor's or administrator's hands as such because of the infancy
or absence from the State of a person entitled to a legacy or distributive share of personal estate, or any part thereof, the executor or
administrator may deposit the same in any state or national bank with its principal office in the State to the credit of the person so entitled;
and the executor or administrator shall take from the cashier a certificate of deposit, and deliver the same to the Register of Wills for the
county where the deposit is made, to be by the Register of Wills recorded in accordance with § 2320 of this title; and the record of the
certificate, or a certified copy thereof, shall be evidence.
(b) Whenever the party entitled to any deposit under subsection (a) of this section is a minor, the executor or administrator shall, in
respect to the minor, make a report to the Court of Chancery in the county where the deposit is made of the executor's or administrator's
proceedings under subsection (a) of this section, and shall exhibit to and file in the Court, the original certificate of deposit, which shall
be recorded in the Court.

(c) A deposit under this section and a compliance with its provisions shall be a sufficient discharge of the executor or administrator,
and of the executor's or administrator's sureties, for the money so deposited.
(Code 1852, §§ 1848-1851; Code 1915, § 3391; Code 1935, § 3856; 12 Del. C. 1953, § 2315; 57 Del. Laws, c. 402, § 3; 59 Del.
Laws, c. 384, § 1; 63 Del. Laws, c. 142, § 29; 70 Del Laws, c. 186, § 1.)

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