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    • Legislation USA
    • Delaware Code
    • Title 30 - State Taxes
    • Chapter 54. REALTY TRANSFER TAX
    • Subchapter I. Realty Transfer Tax
    • § 5408. Failure to affix stamps.

    Delaware Code
    Subchapter I. Realty Transfer Tax
    § 5408. Failure to affix stamps.

    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.

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    Structure Delaware Code

    Delaware Code

    Title 30 - State Taxes

    Chapter 54. REALTY TRANSFER TAX

    Subchapter I. Realty Transfer Tax

    § 5401. Definitions [For application of this section, see 81 Del. c. 384, § 3].

    § 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].

    § 5403. Transfer by broker.

    § 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.

    § 5410. Unlawful acts; penalty.

    § 5412. Grantor to pay tax.

    § 5414. Tax lien.

    § 5415. Distribution of tax receipts [But see 66 Del. Laws, c. 94, § 2, regarding possible contingent repeal of statute].

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