No document upon which tax is imposed by this subchapter shall be recorded in the office of any recorder of deeds of any county of this State, unless proof of the payment of the realty transfer tax appears on the document as is provided in § 5405(a) of this title.
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.