41 chapters · 626 sections in this title.
30 Del. C. § 5401. Definitions [For application of this section, see 81 Del. c. 384, § 3].
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§ 5401. Definitions [For application of this section, see 81 Del. c. 384, § 3]. As used in this subchapter, except where the context clearly indicates a different meaning: (1) “Document” means any deed, instrument or writing whereby any real estate within this State, or any inter…
30 Del. C. § 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].
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§ 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 for recording any document, except as defined or described in § 5401(5) of thi…
30 Del. C. § 5403. Transfer by broker.
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§ 5403. Transfer by broker. Where there is a transfer of a residential property by a licensed real estate broker, which property was transferred to the broker within the preceding year as part of the consideration for the purchase of other residential property, a credit for the a…
30 Del. C. § 5404. Payment from proceeds of judicial sale.
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§ 5404. Payment from proceeds of judicial sale. The tax imposed by this subchapter shall be fully paid and have priority out of the proceeds of any judicial sale of real estate before any other obligation, claim, lien, judgment, estate or costs of the sale and of the writ upon wh…