Subchapter

Realty Transfer Tax

Del. Code tit. 30, § 5401— Definitions [For application of this section, see 81 Del. c. 384, § 3]
Del. Code tit. 30, § 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]
Del. Code tit. 30, § 5403— Transfer by broker
Del. Code tit. 30, § 5404— Payment from proceeds of judicial sale
Del. Code tit. 30, § 5405— Documentary stamps; affixing; cancellation; other methods
Del. Code tit. 30, § 5406— Furnishing stamps; sale; agents; compensation; bond premiums
Del. Code tit. 30, § 5407— Enforcement; rules and regulations
Del. Code tit. 30, § 5408— Failure to affix stamps
Del. Code tit. 30, § 5409— Value to be stated in document or affidavit
Del. Code tit. 30, § 5410— Unlawful acts; penalty
Del. Code tit. 30, § 5411— Failure to pay tax; determination; redetermination; review; interest [Repealed]
Del. Code tit. 30, § 5412— Grantor to pay tax
Del. Code tit. 30, § 5413— Refunds [Repealed]
Del. Code tit. 30, § 5414— Tax lien
Del. Code tit. 30, § 5415— Distribution of tax receipts