Delaware § 5414 Tax lien

Delaware Statutes

§ 5414 — Tax lien

Delaware § 5414

Title30

PartCommodity Taxes

Ch. 54REALTY TRANSFER TAX

This text of Delaware § 5414 (Tax lien) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 30, § 5414 (2026).

Text

Chapter 29 of Title 25 shall not apply to taxes arising under this subchapter.

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Legislative History

65 Del. Laws, c. 426, § 2

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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Bluebook (online)

Delaware § 5414, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/5414.