Delaware Code
Subchapter I. Realty Transfer Tax
§ 5414. Tax lien.

Chapter 29 of Title 25 shall not apply to taxes arising under this subchapter.

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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].