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Delaware Code

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Realty Transfer Tax

5401Definitions [For application of this section, see 81 Del. c. 384, § 3]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 broker 5404Payment from proceeds of judicial sale 5405Documentary stamps; affixing; cancellation; other methods 5406Furnishing stamps; sale; agents; compensation; bond premiums 5407Enforcement; rules and regulations 5408Failure to affix stamps 5409Value to be stated in document or affidavit 5410Unlawful acts; penalty 5411Failure to pay tax; determination; redetermination; review; interest [Repealed]5412Grantor to pay tax 5413Refunds [Repealed]5414Tax lien 5415Distribution of tax receipts