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Delaware Code Title 30. State Taxes § 5412. Grantor to pay tax

Current as of January 01, 2026 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Delaware Code Title 30. State Taxes § 5412. Grantor to pay tax - last updated January 01, 2026 | https://codes.findlaw.com/de/title-30-state-taxes/de-code-sect-30-5412/

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