Del. Code tit. 30 § 5412

Current through 2024 Legislative Session Act Chapter 531

Section 5412 - Grantor to pay tax

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. § 5412

30 Del. C. 1953, § 5412; 55 Del. Laws, c. 109, § 1.;