Home/Delaware/Statutes/Title: 30/Part: Commodity Taxes/Ch. 54: REALTY TRANSFER TAX/§ 5408
Delaware Statutes

§ 5408 — Failure to affix stamps

Delaware·Title 30·Part Commodity Taxes·Ch. 54 REALTY TRANSFER TAX
No document upon which tax is imposed by this subchapter shall be recorded in the office of any recorder of deeds of any county of this State, unless proof of the payment of the realty transfer tax appears on the document as is provided in § 5405(a) of this title.

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Legislative History

30 Del. C. 1953, § 5408; 55 Del. Laws, c. 109, § 1

Nearby Sections

15
§ 540
Interest on overpayments
§ 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
§ 541
Form of claims for credit or refund; amendments
§ 5410
Unlawful acts; penalty
§ 5412
Grantor to pay tax
§ 5414
Tax lien
§ 542
Notice of disallowance; finality
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