As between the parties to any transaction which is subject to the realty transfer tax imposed by this subchapter, in the absence of an agreement to the contrary, the burden for paying the tax shall be on the grantor.
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.