General Provisions

Del. Code tit. 12, ch. 2
in effect

Del. Code tit. 12, § 201 Who may make a will.

Any person of the age of 18 years, or upwards, of sound and disposing mind and memory, may make a will of real and personal estate. No person under the age of 18 years shall be capable of making a will either of real or personal estate.

Del. Code tit. 12, § 202 Requisites and execution of will.

(a) Every will, whether of personal or real estate, must be: (1) In writing and signed by the testator or by some person subscribing the testator’s name in the testator’s presence and by the testator’s express direction; and (2) Subject to § 1306 of this title, attested and subscribed in testator’s presence by 2 or more credible witnesses. (b) Any will not complying with subsection (a) of this section shall be void.

Del. Code tit. 12, § 203 Witnesses; persons competent.

(a) Any person generally competent to be a witness may act as a witness to a will. (b) A will or any provision thereof is not invalid because the will is signed by an interested person.

Del. Code tit. 12, § 204 Devise of real estate generally.

Lands, tenements and hereditaments are devisable by last will and testament.

Del. Code tit. 12, § 205 Devise of real estate without limitation.

A devise of real estate, without words of limitation, shall be construed to pass the fee simple, or other whole estate, or interest, which the testator could lawfully devise in such real estate, unless a contrary intention appears by the will.

Del. Code tit. 12, § 206 After-acquired real estate.

Any estate, right or interest in lands, acquired by a testator after the making of a will, shall pass thereby in manner as if possessed at the making of the will, unless a contrary intention appears by the will.

Del. Code tit. 12, § 207 Power of sale of executor or trustee; liability of purchaser.

(a) Where, by the terms of a will or trust instrument, an express power to sell real property is granted to a trustee, such trustee may sell or exchange such real property as is not specifically required to be distributed in kind to any beneficiary, and it shall not be necessary for any beneficiary of the trust to join in the instrument transferring or conveying such property. (b) Where, by the terms of a will, an executor is expressly directed to sell real property, such executor may sell or exchange such real property and it shall not be necessary for any beneficiary of the estate to join in the instrument transferring or conveying such property. (c) Where, by the terms of a will, an express power to sell real property is granted to an executor, such executor may sell or exchange such real property as is not specifically devised and as the executor reasonably believes, at the time of such sale or exchange, is necessary to be sold in order to pay the debts of the decedent or the expenses of administration (including estate and inheritance taxes and taxes imposed upon the income of the estate) of the estate, and it shall not be necessary for any beneficiary of the estate to join in the instrument transferring or conveying such property. In any sale of real estate authorized this subsection, it shall not be necessary for the executor to obtain an Order from the Court of Chancery authorizing the sale pursuant to Chapter 27 of this title. (d) In any sale made by an executor, administrator or other personal representative or by a trustee pursuant to this section, there shall be no liability upon the purchaser to see to the application of the purchase money, unless the will or trust expressly imposes such liability, and the purchaser shall be entitled to rely without liability therefor upon the representation by the executor in the deed of conveyance that any sale of real property is for the purposes set forth in subsection (c) of this section. (e) No conveyance by an executor, prior to January 1, 1985, of real property not specifically devised shall be invalid or ineffective solely because 1 or more devisees of such property failed to join in the instrument of conveyance. (f) For purposes of this section, the term “executor” shall include any personal representative of a testate estate.

Del. Code tit. 12, § 208 Revocation of wills generally.

A last will and testament, or any clause thereof, shall not be altered, or revoked, except by canceling by the testator, or by some person in the testator’s presence and by the testator’s express direction, or by a valid last will and testament, or by a writing signed by the testator, or by some person subscribing the testator’s name in the testator’s presence and by the testator’s express direction, and attested and subscribed in the testator’s presence by 2 or more credible witnesses; but this clause shall not preclude nor extend to an implied revocation.

Del. Code tit. 12, § 209 Revocation by divorce; no revocation by other changes or circumstances.

If after executing a will, the testator is divorced or the testator’s marriage annulled, the divorce or annulment revokes any disposition or appointment of property made by the will to the former spouse, any provision conferring a general or special power of appointment on the former spouse and any nomination of the former spouse, as executor, trustee, guardian or other fiduciary, unless the will expressly provides otherwise. Property prevented from passing to a former spouse because of revocation by divorce or annulment passes as if the former spouse failed to survive the decedent, and other provisions conferring some power or office on the former spouse are interpreted as if the spouse failed to survive the decedent. If provisions are revoked solely by this section, they are revived by testator’s remarriage to the former spouse. A decree of separation which does not terminate the status of husband and wife is not a divorce for purposes of this section. No changes or circumstances other than as described in this section revokes a will or any part thereof.

Del. Code tit. 12, § 210 Alteration, theft or destruction of will; class E felony.

Whoever wilfully adds to, alters, defaces, erases, obliterates, mutilates, blots, blurs, hides, conceals, destroys, misplaces with intent to conceal or commits an act of theft of any instrument of writing purporting to be or in the nature of a last will and testament and intended to take effect upon the death of the testator, whether the person shall have been given custody or possession thereof by the testator, or shall have obtained custody or possession of the purported last will and testament in any other manner whatsoever, shall be guilty of a class E felony.

Del. Code tit. 12, § 211 Testamentary additions to trusts.

(a) A will may validly devise or bequeath property to the trustee of a trust established or to be established (i) during the testator’s lifetime by the testator, by the testator and some other person or by some other person including a funded or unfunded life insurance trust, although the trustor has reserved any or all rights of ownership of the insurance contracts, or (ii) at the testator’s death by the testator’s devise to the trustee, if the trust is identified in the testator’s will and its terms are set forth in a written instrument other than a will executed before, concurrently with or after the execution of the testator’s will or in another individual’s will if that other individual has predeceased the testator, regardless of the existence, size or character of the corpus of the trust. The devise or bequest is not invalid because the trust is amendable or revocable or because the trust was amended after the execution of the will or the testator’s death. (b) Unless the testator’s will provides otherwise, property devised or bequeathed to a trust described in subsection (a) of this section is not held under a testamentary trust of the testator, but it becomes a part of the trust to which it is devised or bequeathed and must be administered and disposed of in accordance with the provisions of the governing instrument setting forth the terms of the trust, including any amendments thereto made before or after the testator’s death. (c) Unless the testator’s will provides otherwise, a revocation or termination of the trust before the testator’s death causes the devise or bequest to lapse.

Del. Code tit. 12, § 212 Bequest of tangible personal property by separate writing.

A will may refer to a written statement or list to dispose of items of tangible personal property not otherwise specifically disposed of by the will, other than money, evidences of indebtedness, documents of title, and securities, and property used in trade or business. To be admissible under this section as evidence of the intended disposition, the writing: (1) Must either be in the handwriting of the testator or be signed by the testator and must identify the items and the legatees with reasonable certainty; (2) Must not be inconsistent with the terms of the will; and (3) Must not be inconsistent with any other writing permitted by this section unless the writing is dated in which case the writing with the latest date will control. Notwithstanding the foregoing, in the case of a writing that includes both provisions for dispositions that are consistent with the terms of the will or any other writing permitted by this section and provisions for dispositions that are inconsistent with the terms of the will or any other writing permitted by this section, such writing shall be admissible under this section as evidence of the intended disposition of those items of tangible personal property that would be disposed of by the provisions of the writing that are not inconsistent with the terms of the will or any other writing permitted by this section. The writing may be referred to as one to be in existence at the time of the testator’s death; it may be prepared before or after the execution of the will; it may be altered by the testator after its preparation; and it may be a writing which has no significance apart from its effect upon the dispositions made by the will.

Del. Code tit. 12, § 213 Rules for construction or interpretation of will [For application of this section, see 81 Del. Laws, c. 320, § 8].

In the construction or interpretation of any will the rules set forth in § 3330 of this title shall apply in the absence of any contrary expression of intent in such will. (1)-(3) [Repealed.]

Del. Code tit. 12, § 214 Devolution of property; administration of decedents’ estates.

Solely for the purposes of determining the rights of any person to property of a decedent, it shall be presumed that tangible personal property acquired (1) By a decedent through gift or inheritance, or (2) Solely with the funds of the decedent, or (3) Acquired by the decedent before marriage to the surviving spouse, is the sole property of the decedent notwithstanding that such property consists of household goods or that any such property was subject to joint possession and use by a decedent and the surviving spouse.

Del. Code tit. 12, § 251 Definitions.

In this subchapter: (1) “Authorized person” and “person authorized to act in connection with international wills” means a person who is empowered by § 259 of this title or by the laws of the United States, including a member of the diplomatic and consular service of the United States designated by foreign service regulations, to supervise the execution of international wills. (2) “International will” means a will executed in conformity with §§ 252 through 255 of this title.

Del. Code tit. 12, § 252 International will — validity.

(a) A will is valid as regards form, irrespective particularly of the place where it is made, of the location of the assets and of the nationality, domicile or residence of the testator, if it is made in the form of an international will complying with the requirements of this subchapter. (b) The invalidity of the will as an international will does not affect its formal validity as a will of another kind. (c) This subchapter does not apply to the form of testamentary dispositions made by 2 or more persons in 1 instrument. (d) This subchapter deals only with the form of execution of an international will. Delaware law regarding the scope of testamentary power, revocation of wills, competency of witnesses, regulation of probate, interpretation and construction of wills, and the administration of decedents’ estates remains applicable to an international will.

Del. Code tit. 12, § 253 International will — requirements.

(a) The will must be made in writing. It need not be written by the testator himself or herself. It may be written in any language, by hand or by any other means. (b) The testator shall declare in the presence of 2 credible witnesses and of a person authorized to act in connection with international wills that the document is the testator’s will and that the testator knows the contents thereof. The testator need not inform the witnesses or the authorized person of the contents of the will. (c) In the presence of the witnesses and of the authorized person, the testator shall sign the will or, if the testator has previously signed it, shall acknowledge the signature. (d) If the testator is unable to sign, the absence of the testator’s signature does not affect the validity of the international will if the testator indicates the reason for the inability to sign and the authorized person makes note thereof on the will. In that case, it is permissible for any other person present, including the authorized person or 1 of the witnesses, at the direction of the testator, to sign the testator’s name for the testator if the authorized person makes note of this on the will, but it is not required that any person sign the testator’s name. (e) The witnesses and the authorized person shall there and then attest the will by signing in the presence of the testator.

Del. Code tit. 12, § 254 International wills — other points of form.

(a) The signatures must be placed at the end of the will. If the will consists of several sheets, each sheet must be signed by the testator or, if the testator is unable to sign, by the person signing on the testator’s behalf or, if there is no such person, by the authorized person. In addition, each sheet must be numbered. (b) The date of the will must be the date of its signature by the authorized person. That date must be noted at the end of the will by the authorized person. (c) The authorized person shall ask the testator whether the testator wishes to make a declaration concerning the safekeeping of the will. If so, and at the express request of the testator, the place where the testator intends to have the will kept must be mentioned in the certificate provided for in § 255 of this title. (d) A will executed in compliance with § 253 of this title is not invalid merely because it does not comply with this section.

Del. Code tit. 12, § 255 International will — certificate.

The authorized person shall attach to the will a certificate to be signed by the authorized person establishing that the requirements of this subchapter for valid execution of an international will have been fulfilled. The authorized person shall keep a copy of the certificate and deliver another to the testator. The certificate must be substantially in the following form: CERTIFICATE I, ________________________________ (name, address and capacity), a person authorized to act in connection with international wills, certify that on ________________________________ (date) at ________________________________ (place) (testator) ________________________________________________________________ (name, address, date and place of birth) in my presence and that of the witness (a) ________________________________ (name, address, date and place of birth) and (b) ________________________________________________________________ (name, address, date and place of birth) has declared that the attached document is his or her will and that he or she knows the contents thereof. I furthermore certify that: (a) In my presence and in that of the witnesses: (1) The testator has signed the will or has acknowledged his or her signature previously affixed. (2) * Following a declaration of the testator stating that he or she was unable to sign the will for the following reason ________________________________, I have mentioned this declaration on the will, * and the signature has been affixed by ________________________________________________________________ (name and address); (b) The witnesses and I have signed the will; (c) * Each page of the will has been signed by ________________________________ and numbered; (d) I have satisfied myself as to the identity of the testator and of the witnesses as designated above; (e) The witnesses met the conditions requisite to act as such according to the law under which I am acting; (f) * The testator has requested me to include the following statement concerning the safekeeping of the will: ________________ PLACE OF EXECUTION ________________________________________________________________ DATE ________ ________________________________________________________________ SIGNATURE and, if necessary, SEAL * to be completed if appropriate

Del. Code tit. 12, § 256 International will — effect of certificate.

In the absence of evidence to the contrary, the certificate of the authorized person is conclusive of the formal validity of the instrument as a will under this subchapter. The absence or irregularity of a certificate does not affect the formal validity of a will under this subchapter.

Del. Code tit. 12, § 257 International will — revocation.

An international will is subject to the rules of revocation of wills appearing at §§ 208 and 209 of this title.

Del. Code tit. 12, § 258 Source and construction.

Sections 251 through 257 of this title derive from Annex to Convention of October 26, 1973, Providing a Uniform Law on the Form of an International Will. In interpreting and applying this subchapter, regard shall be had to its international origin and to the need for uniformity in its interpretation.

Del. Code tit. 12, § 259 Persons authorized to act in relation to international will; eligibility; recognition by authorizing agency.

Individuals who have been admitted to practice law before the courts of this State and who are in good standing as active law practitioners in this State, are hereby declared to be authorized persons in relation to international wills.

Del. Code tit. 12, § 260 Definitions [For application of this section, see 84 Del. Laws, c. 261, § 16].

As used in this subchapter, unless the context otherwise requires: (1) “Adult” means a natural person 18 years of age or older. (2) “Declarant” means a competent adult who signs a declaration pursuant to the provisions of this article. (3) “Declaration instrument” means a written instrument, signed by a declarant, governing the disposition of the declarant’s final remains and the ceremonies planned after a declarant’s death, including a document governing the disposition of final remains under this title or a United States Department of Defense Record of Emergency Data Form (DD Form 93) or any successor form executed by the declarant. Such a declaration may be made within a prepaid funeral, burial, cremation, or natural organic reduction contract with a mortuary, crematory, or natural organic reduction facility. (4) “Final remains” or “last remains” means the deceased’s body after death, including what results following cremation or natural organic reduction. (5) “Interested person” means the deceased’s spouse, parent, adult child, sibling, grandchild, and other person designated in a declaration instrument. (6) “Natural organic reduction” means as defined under § 3101 of Title 16. (7) “Natural organic reduction facility” means as defined under § 3101 of Title 16. (8) “Reasonable under the circumstances,” applied to the declarant’s instructions, means appropriate in relation to the declarant’s finances, cultural or family customs, and religious or spiritual beliefs. “Reasonable under the circumstances” implies consideration of factors that include, but are not limited to, a prepaid funeral, burial or cremation plan of the declarant; the size of the declarant’s estate; the declarant’s cultural or family customs; the declarant’s religious or spiritual beliefs; and the known or reasonably ascertainable creditors of the declarant. (9) a. “Third party” means a person: 1. Who is requested by a declaration instrument to act in good faith in reliance upon such instrument; 2. Who is delegated discretion over ceremonial or dispositional arrangements in a declaration instrument under § 264 of this title; or 3. Who is delegated discretion over ceremonial or dispositional arrangements in a declaration instrument. b. “Third party” includes, but is not limited to, a funeral director, mortician, mortuary, crematory, or cemetery. (10) “Unreasonable” means an act that is clearly unreasonable, pursuant to the definition of “reasonable under the circumstances” under this section.

Del. Code tit. 12, § 261 Limitations.

This subchapter shall not be construed to: (1) Invalidate a declaration instrument or will, codicil, trust, power of appointment or power of attorney; (2) Invalidate any act of an agent, guardian, or conservator; (3) Affect any claim, right or remedy that accrued prior to June 30, 2004; (4) Authorize or encourage acts that violate the constitution, statutes, rules, case law or public policy of Delaware or the United States; (5) Abridge contracts; (6) Modify the standards, ethics or protocols of the practice of medicine; (7) Compel or authorize a health care provider or health care facility, to administer medical treatment that is medically inappropriate or contrary to federal or other Delaware law; or (8) Permit or authorize euthanasia or an affirmative or deliberate act to end a person’s life.

Del. Code tit. 12, § 262 Declaration of disposition of last remains.

The declarant may specify, in a declaration instrument, any 1 or more of the following: (1) The disposition to be made of the declarant’s last remains; (2) Who may direct the disposition of the declarant’s last remains; (3) The ceremonial arrangements to be performed after the declarant’s death; (4) Who may direct the ceremonial arrangement after the declarant’s death; or (5) The rights, limitations, immunities, and other terms of third parties dealing with the declaration instrument.

Del. Code tit. 12, § 263 Reliance upon declaration instruments.

(a) A third party who acts in good faith reliance on a declaration instrument that is legally executed shall not be subject to civil liability to any greater extent than if the third party were dealing directly with the declarant as a fully competent and living person. Such third party shall not be subject to criminal liability or regulatory sanction for such reliance. (b) A third party who deals with a declaration instrument may presume in the absence of actual knowledge to the contrary: (1) That the declaration instrument was validly executed; and (2) That the declarant was competent at the time the instrument was executed. (c) A third party who reasonably relies on a declaration instrument shall not be civilly or criminally liable for the proper application of property delivered or surrendered to comply with the declarant’s instructions in the declaration instrument. (d) The directions of a declarant expressed in a declaration instrument shall be binding on all persons as if the declarant were alive and competent. (e) A third party who has reasonable cause to question the authenticity or validity of a declaration instrument may promptly and reasonably seek additional information from the person proffering such declaration or from other involved persons. A third party may require exhibition of the original declaration instrument or a notarized copy. (f) A third party seeking to fulfill a declarant’s intent regarding disposition of last remains or ceremonial arrangements may disregard such intent if such intent is unreasonable under the circumstances.

Del. Code tit. 12, § 264 Right to dispose of remains.

(a) The right to control disposition of the last remains or ceremonial arrangements of a decedent vests in and devolves upon the following persons, at the time of the decedent’s death, in the following order: (1) The decedent if acting through a declaration instrument; (2) The surviving spouse of the decedent, if not legally separated from the decedent; (3) Either the appointed personal representative or administrator of the decedent’s estate if such person has been appointed; or the nominee for appointment as personal representative under the decedent’s will if a personal representative or administrator has not been appointed; (4) A majority of the surviving adult children of the decedent whose whereabouts are reasonably ascertainable; (5) The surviving parents or legal guardians of the decent whose whereabouts are reasonably ascertainable; (6) A majority of the surviving adult siblings of the decedent whose whereabouts are reasonably ascertainable; (7) The person in the classes of the next degree of kinship, in descending order, under the laws of descent and distribution to inherit the estate of the decedent. If there is more than 1 person of the same degree, any person of that degree may exercise the right of disposition; (8) In the absence of any person under paragraphs (a)(1) through (a)(6) of this section, any other person willing to assume the responsibilities to act and arrange the final disposition of the decedent’s remains, including the personal representative of the decedent’s estate or the funeral director with the custody of the body, after attesting in writing that a good faith effort has been made to no avail to contact the individuals under paragraphs (a)(1) through (a)(6) of this section; (9) The public administrator for the decedent’s estate. (b) To exercise the right to control final disposition pursuant to paragraph (a)(5) of this section, the majority of parents and guardians shall act in writing. (c) If the assent of multiple persons under paragraph (a)(4), (a)(5), or (a)(6) of this section cannot be obtained, a final judgment of the Chancery Court of the county of the decedent’s residence shall be required to exercise the right to control final disposition. Such final judgment shall be consistent with the decedent’s last wishes to the extent they are reasonable under the circumstances. (d) Notwithstanding any provision of this subchapter to the contrary, a United States Department of Defense Record of Emergency Data Form (DD Form 93) executed by a declarant who thereafter dies while serving in any branch of in the United States Military, as defined 10 U.S.C. § 1481, shall constitute a valid form of declaration instrument and shall govern the disposition of such declarant’s last remains, unless a subsequent declaration instrument has been executed by the declarant.

Del. Code tit. 12, § 265 Declaration of disposition of final remains; form [For application of this section, see 84 Del. Laws, c. 261, § 16].

The following declaration of disposition of final remains must be substantially in the following form: DECLARATION OF DISPOSITION OF FINAL REMAINS I, (Name of Declarant), being of sound mind and lawful age, hereby revoke all prior declarations, wills, codicils, trusts, powers of appointment, and powers of attorney regarding the disposition of my final remains, and I declare and direct that after my death the following provisions be taken: 1. If permitted by law, my body shall be (Initial ONE choice): Buried. I direct that my body be buried at . Cremated. I direct that my cremated remains be disposed of as follows: . Subjection to natural organic reduction. I direct that my remains following natural organic reduction be disposed of as follows: . Entombed. I direct that my body be entombed at . Other. I direct that my body be disposed of as follows: . Disposed of as (Name of Designee) shall decide in writing. If is unwilling or unable to act, I nominate as my alternate designee. 2. I request that the following ceremonial arrangements be made (initial desired choice or choices): I request (Name of designee) make all arrangements for any ceremonies, consistent with my directions set forth in this declaration. If is unwilling or unable to act, I nominate as my alternate designee. Funeral. I request the following arrangements for my funeral: . Memorial Service. I request the following arrangements for my memorial service: . 3. Special Instructions. In addition to the instructions above, I request (on the following lines you may make special requests regarding ceremonies or lack of ceremonies): . Note: Those persons or entities asked to carry out a declarant’s intent regarding disposition of final remains and ceremonial arrangements need do so only if the declarant’s intent is reasonable under the circumstances. “Reasonable under the Circumstances” may take into consideration factors such as a known prepaid funeral, burial, cremation, or natural organic reduction plan of the declarant, the size of the declarant’s estate, cultural or family customs, the declarant’s religious or spiritual beliefs, the known or reasonably ascertainable creditors of the declarant, and the declarant’s financial situation prior to death. I may revoke or amend this declaration in writing at any time. I agree that a third party who receives a copy of this declaration may act according to it. Revocation of this declaration is not effective as to a third party until the third party learns of my revocation. My estate shall indemnify any third party for costs incurred as a result of claims that arise against the third party because of good-faith reliance on this declaration. I execute this declaration as my free and voluntary act, on . (Declarant) . The following section regarding organ and tissue donation is optional. To make a donation, initial the option you select and sign below. In the hope that I might help others, I hereby make an anatomical gift, to be effective upon my death, of: A. Any needed organs/tissues. B. The following organs/tissues: . Donor signature: . Notarization Optional: State of Delaware County of : Acknowledged before me by , Declarant, on , . My commission expires: *(Stamp or Seal) Notary Public .

Del. Code tit. 12, § 266 Declaration — other points of form.

(a) The form set forth in § 265 of this title is not exclusive, and a person may use another form of declaration instrument if the wording of the form complies substantially with § 265 of this title, the form is properly completed, and the form is in writing, dated, and signed by the declarant. (b) A declaration instrument may be acknowledged, but lack of acknowledgment shall not render the declaration ineffective. (c) This subchapter shall apply to declaration instruments executed or exercised in Delaware and to declaration instruments signed or exercised by a person who is a resident of Delaware when such instrument is signed or exercised. (d) The provisions of the most recent declaration instrument shall control over any other document regarding the disposition of the last remains.

Del. Code tit. 12, § 267 Declaration — revocation generally.

A declaration may be revoked by the declarant in writing or by burning, tearing, canceling, obliterating, or destroying the declaration instrument with the intent to revoke such instrument.

Del. Code tit. 12, § 268 Declaration — revocation by divorce.

Unless otherwise expressly provided in a declaration instrument, a subsequent divorce, dissolution of marriage, annulment of marriage, or legal separation between the declarant and spouse automatically revokes a delegation to the declarant’s spouse to direct the disposition of the declarant’s last remains or ceremonies after the declarant’s death. This section shall not be construed to revoke the remaining provisions of the declaration instrument.

Del. Code tit. 12, § 269 Declaration — revocation of designee.

Unless otherwise specified in the declaration instrument, if a declarant revokes a delegation to a person to direct the disposition of the declarant’s last remains or ceremonies after the declarant’s death, or if such person is unable or unwilling to serve, the nomination of such person shall be ineffective as to such person. If an alternate designee is not nominated by the declarant, § 264 of this title shall govern. This section shall not be construed to revoke the remaining provisions of the declaration instruments.

Del. Code tit. 12, § 270 Interstate effect of declaration.

(a) Unless otherwise stated in a declaration instrument, it shall be presumed that the declarant intends to have that declarant’s own declaration instrument executed pursuant to this subchapter and recognized to the fullest extent possible by other states. (b) Unless otherwise provided in the declaration instrument, a declaration instrument or similar instrument executed in another state that complies with the requirements of this subchapter may, in good faith, be relied upon by a third party in this State if an action requested by such declarant does not violate any law of the federal government, Delaware, or a political subdivision.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title12/c002/sc01/index.htmlFetched: 10/4/2026