Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Delaware
/
Title 30 - State Taxes
/
Chapter 54. Realty Transfer...
/
Subchapter I 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§ 5411 Failure to pay tax; determination; redetermination; review; interest [Repealed].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§ 5413 Refunds [Repealed].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].