Go to Previous Versions
of
this Subchapter
2025 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] [Effective until Dec. 4, 2025].
- § 5401. Definitions [For application of this section, see 81 Del. c. 384, § 3] [Effective Dec. 4, 2025].
- § 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] [Effective until Dec. 4, 2025].
- § 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] [Effective Dec. 4, 2025].
- § 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 Failure to pay tax; determination; redetermination; review; interest [Repealed].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 Refunds [Repealed].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.
Disclaimer: These codes may not be the most recent version. Delaware may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
