5401Definitions [For application of this section, see 81 Del. c. 384, § 3] [Effective until Aug. 23, 2026]5401Definitions [For application of this section, see 81 Del. c. 384, § 3] [Effective Aug. 23, 2026]5402Rate of tax; when payable; exception [For application of this section, see 81 Del. Laws, c. 56, § 2 and 81 Del. C. 384, § 3]5403Transfer by broker5404Payment from proceeds of judicial sale5405Documentary stamps; affixing; cancellation; other methods5406Furnishing stamps; sale; agents; compensation; bond premiums5407Enforcement; rules and regulations5408Failure to affix stamps5409Value to be stated in document or affidavit5410Unlawful acts; penalty5411Failure to pay tax; determination; redetermination; review; interest [Repealed]5412Grantor to pay tax5413Refunds [Repealed]5414Tax lien5415Distribution of tax receipts