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]. - As used in this subchapter, except where the context clearly...

§ 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]. - (a) Every person who makes, executes, delivers, accepts or presents...

§ 5403. Transfer by broker. - Where there is a transfer of a residential property by...

§ 5404. Payment from proceeds of judicial sale. - The tax imposed by this subchapter shall be fully paid...

§ 5405. Documentary stamps; affixing; cancellation; other methods. - (a) The payment of the tax imposed by this subchapter...

§ 5406. Furnishing stamps; sale; agents; compensation; bond premiums. - (a) The Department of Finance shall prescribe, prepare and furnish...

§ 5407. Enforcement; rules and regulations. - The Department of Finance shall enforce this subchapter and may...

§ 5408. Failure to affix stamps. - No document upon which tax is imposed by this subchapter...

§ 5409. Value to be stated in document or affidavit. - Every document when lodged with, or presented to, any Recorder...

§ 5410. Unlawful acts; penalty. - (a) It shall be unlawful for any person to: (1)...

§ 5412. Grantor to pay tax. - As between the parties to any transaction which is subject...

§ 5414. Tax lien. - Chapter 29 of Title 25 shall not apply to taxes...

§ 5415. Distribution of tax receipts [But see 66 Del. Laws, c. 94, § 2, regarding possible contingent repeal of statute]. - (a) The tax received under this subchapter shall be disbursed...

Subchapter II. Conservation Trust Fund, Assignment of Tax Revenue

§ 5421. Definitions. - The following words, terms and phrases, when used in this...

§ 5422. General. - The purpose of this subchapter is to provide funding to...

§ 5423. Delaware Land and Water Conservation Trust Fund. - (a) There is created and established under the jurisdiction and...

§ 5426. Farmland Preservation Fund receipt transfer. - On or before October 15 of each fiscal year, the...