§ 5410. Unlawful acts; penalty.
§ 5410. Unlawful acts; penalty. (a) It shall be unlawful for any person to: (1) Make, execute, deliver, accept or present for recording or cause to be made, executed, delivered, accepted or presented for recording any document without the full amount of tax thereon being duly paid; (2) Make use of any documentary stamp to […]
§ 5401. Definitions [For application of this section, see 81 Del. c. 384, § 3].
§ 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 interest therein, shall be quitclaimed, granted, bargained, sold, or […]
§ 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].
§ 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 this title, or in […]