Del. Code Ann. tit. 12, § 1163A
Property presumed abandoned where the State Escheator reasonably believes the owner is an agency of the State or a discretely presented component unit included in the annual comprehensive financial report of the State shall escheat to the State and be deposited into the General Fund pursuant to § 1163(a) of this title and shall not be claimable under § 1165 of this title.