The Department of Finance shall enforce this subchapter and may adopt and enforce rules and regulations relating to:
(1) The method and means to be used in affixing or cancelling of stamps in substitution for, or in addition to, the method and means provided in this subchapter;
(2) The denominations and sale of stamps;
(3) Any other matter or thing pertaining to the administration and enforcement of this subchapter.
Structure Delaware Code
Chapter 54. REALTY TRANSFER TAX
Subchapter I. Realty Transfer Tax
§ 5401. Definitions [For application of this section, see 81 Del. c. 384, § 3].
§ 5404. Payment from proceeds of judicial sale.
§ 5405. Documentary stamps; affixing; cancellation; other methods.
§ 5406. Furnishing stamps; sale; agents; compensation; bond premiums.
§ 5407. Enforcement; rules and regulations.
§ 5408. Failure to affix stamps.
§ 5409. Value to be stated in document or affidavit.