§ 5422. General.
§ 5422. General. The purpose of this subchapter is to provide funding to implement the conservation program described in 65 Del. Laws, c. 212, and safeguard this funding in perpetuity. Funding to achieve the purposes of this subchapter shall be provided from appropriations by the State, grants from the federal government, funds in the Conservation […]
§ 5423. Delaware Land and Water Conservation Trust Fund.
§ 5423. Delaware Land and Water Conservation Trust Fund. (a) There is created and established under the jurisdiction and control of the Department a trust fund to be known as the Delaware Land and Water Conservation Trust Fund to implement the conservation program described in 65 Del. Laws, c. 212. Within the Conservation Trust Fund […]
§ 5426. Farmland Preservation Fund receipt transfer.
§ 5426. Farmland Preservation Fund receipt transfer. On or before October 15 of each fiscal year, the State shall transfer $10 million in receipts received under Chapter 54 of this title, to the Farmland Preservation Fund maintained under Chapter 9 of Title 3. 75 Del. Laws, c. 203, § 1; 80 Del. Laws, c. 78, […]
§ 5501. Definitions.
§ 5501. Definitions. For purposes of this chapter only: (1) “Direct-to-home satellite services” has the meaning ascribed in the Communications Act of 1934, 47 U.S.C. § 303(v). (2) “Distribute” includes any and all activity to produce, distribute or supply any commodities and services as defined in this section within this State. (3) “Distributor” includes any […]
§ 5403. Transfer by broker.
§ 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 amount of the tax paid at the time […]
§ 5404. Payment from proceeds of judicial sale.
§ 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 which the sale is made, […]
§ 5405. Documentary stamps; affixing; cancellation; other methods.
§ 5405. Documentary stamps; affixing; cancellation; other methods. (a) The payment of the tax imposed by this subchapter shall be evidenced by the affixing of a documentary stamp or stamps to every document by the person making, executing, delivering or presenting such document for recording. Such stamps shall be affixed in such manner that their […]
§ 5406. Furnishing stamps; sale; agents; compensation; bond premiums.
§ 5406. Furnishing stamps; sale; agents; compensation; bond premiums. (a) The Department of Finance shall prescribe, prepare and furnish stamps, of such denominations and quantities as may be necessary, for the payment of the tax imposed and assessed by this subchapter. The Department of Finance shall make provisions for the sale of such stamps in […]
§ 5354. Seizure of untaxed tobacco products and tobacco product vending machines.
§ 5354. Seizure of untaxed tobacco products and tobacco product vending machines. Whenever any law-enforcement officer, the Department or its agents have reasonable grounds to believe that any untaxed tobacco products are unlawfully in the State or that a vending machine is being used to hold untaxed tobacco products, they may seize such tobacco products […]
§ 5407. Enforcement; rules and regulations.
§ 5407. Enforcement; rules and regulations. The Department of Finance shall enforce this subchapter and may adopt and enforce rules and regulations relating to: (1) The method and means to be used in affixing or cancelling of stamps in substitution for, or in addition to, the method and means provided in this subchapter; (2) The […]