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Realty Transfer Tax
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Delaware Code
State Taxes
Realty Transfer Tax
Realty Transfer Tax
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Section
5401
Definitions [For application of this section, see 81 Del. c. 384, § 3].
Section
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].
Section
5403
Transfer by broker.
Section
5404
Payment from proceeds of judicial sale.
Section
5405
Documentary stamps; affixing; cancellation; other methods.
Section
5406
Furnishing stamps; sale; agents; compensation; bond premiums.
Section
5407
Enforcement; rules and regulations.
Section
5408
Failure to affix stamps.
Section
5409
Value to be stated in document or affidavit.
Section
5410
Unlawful acts; penalty.
Section
5411
Failure to pay tax; determination; redetermination; review; interest [Repealed].
Section
5412
Grantor to pay tax.
Section
5413
Refunds [Repealed].
Section
5414
Tax lien.
Section
5415
Distribution of tax receipts [But see 66 Del. Laws, c. 94, § 2, regarding possible contingent repeal of statute].