§ 5412 Grantor to pay tax.

30 DE Code § 5412 (2019) (N/A)
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As between the parties to any transaction which is subject to the realty transfer tax imposed by this subchapter, in the absence of an agreement to the contrary, the burden for paying the tax shall be on the grantor.

30 Del. C. 1953, § 5412; 55 Del. Laws, c. 109, § 1.