PocketLaw | Delaware Code | Realty Transfer Tax

Realty Transfer Tax

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Definitions [For application of this section, see 81 Del. c. 384, § 3].

Rate of tax; when payable; exception [For application of this section, see 81 Del. Laws, c. 56, § 2 and 81 Del. C. 384, § 3].

Transfer by broker.

Payment from proceeds of judicial sale.

Documentary stamps; affixing; cancellation; other methods.

Furnishing stamps; sale; agents; compensation; bond premiums.

Enforcement; rules and regulations.

Failure to affix stamps.

Value to be stated in document or affidavit.

Unlawful acts; penalty.

Failure to pay tax; determination; redetermination; review; interest [Repealed].

Grantor to pay tax.

Refunds [Repealed].

Tax lien.

Distribution of tax receipts [But see 66 Del. Laws, c. 94, § 2, regarding possible contingent repeal of statute].