Delaware Code § 6-9-306B

Law governing perfection and priority of security interests in controllable accounts, controllable
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electronic records, and controllable payment intangibles.
(a) Governing law: general rules. —
Except as provided in subsection (b), the local law of the controllable electronic record's jurisdiction specified in Section 12-107(c) and
(d) governs perfection, the effect of perfection or nonperfection, and the priority of a security interest in a controllable electronic record
and a security interest in a controllable account or controllable payment intangible evidenced by the controllable electronic record.
(b) When perfection governed by law of jurisdiction where debtor located. —
The local law of the jurisdiction in which the debtor is located governs:
(1) perfection of a security interest in a controllable account, controllable electronic record, or controllable payment intangible by
filing; and
(2) automatic perfection of a security interest in a controllable payment intangible created by a sale of the controllable payment
intangible.

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