You know those gift-cards you gave your grandkids and they misplaced them, and the ones worth $50 but the recipient only spent like $48 and some change?
The Supreme Court classifies unused gift-card credit as "unclaimed property," and named Delaware one of the few "guardian states" of all unclaimed property, such as stuff you leave when you die and have no heirs.
Well, Delaware took immediate advantage of that guardianship.
Unclaimed property is Delaware's 3rd largest source of revenue, and the unclaimed property that provides the most revenue for Delaware is gift-cards that weren't used before the By-Date, and those too-little to spend gift-card balances. They provide Delaware with Billions of dollars per year!
(Delaware is one of 4 states with no sales tax)