Delaware Code Title 30 Sec. 5412 – Grantor to pay tax
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As between the parties to any transaction which is subject to the realty transfer tax imposed by this subchapter, in the absence of an agreement to the contrary, the burden for paying the tax shall be on the grantor.
30 Del. C. 1953, § ?5412; 55 Del. Laws, c. 109, § ?1;
Terms Used In Delaware Code Title 30 Sec. 5412
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
- Transaction: means the making, executing, delivering, accepting or presenting for recording of a document. See Delaware Code Title 30 Sec. 5401