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2021 Delaware Code
Title 30 - State Taxes
Chapter 54. Realty Transfer Tax
Subchapter I. Realty Transfer Tax
- § 5401. Definitions [For application of this section, see 81 Del. c. 384, § 3].
- § 5402. Rate of tax; when payable; exception [For application of this section, see 81 Del. Laws, c. 56, § 2 and 81 Del. C. 384, § 3].
- § 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 Failure to pay tax; determination; redetermination; review; interest [Repealed].
- § 5412. Grantor to pay tax.
- § 5413. Refunds [Repealed].
- § 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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