There Is a Newer Version
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the Delaware Code
2015 Delaware Code
Title 30 - State Taxes
CHAPTER 54. REALTY TRANSFER TAX
Subchapter I Realty Transfer Tax
- § 5401 Definitions.
- § 5402 Rate of tax; when payable; exception.
- § 5403 Transfer by broker.
- § 5404 Payment from proceeds of judicial sale.
- § 5405 Documentary stamps; affixing; cancellation; other methods.
- § 5406 Furnishing stamps; sale; agents; compensation; bond premiums.
- § 5407 Enforcement; rules and regulations.
- § 5408 Failure to affix stamps.
- § 5409 Value to be stated in document or affidavit.
- § 5410 Unlawful acts; penalty.
- § 5411 Failure to pay tax; determination; redetermination; review; interest.
- Repealed by 68 Del. Laws, c. 187, § 18, effective Jan. 1, 1992.;
- § 5412 Grantor to pay tax.
- § 5413 Refunds.
- Repealed by 68 Del. Laws, c. 187, § 18.;
- § 5414 Tax lien.
- § 5415 Distribution of tax receipts [But see 66 Del. Laws, c. 94, § 2, regarding possible contingent repeal of statute].
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