Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 5409
Value to be stated in document or affidavit
Every document when lodged with, or presented to, any Recorder of Deeds in this State for recording shall set forth therein and as a part of such document the true, full and complete value thereof, or shall be accompanied by an affidavit executed by a responsible person connected with the transaction showing such connection and setting forth the true, full and complete value thereof and the reason, if any, why such document is not subject to tax under this chapter; provided, that in the case of a transaction exempt from tax under § 5401(1)p. of this title, the affidavit shall be made by the grantee.
Amendment history
55 Del. Laws, c. 109, § 1; 62 Del. Laws, c. 316, § 3; 64 Del. Laws, c. 182, § 3; 68 Del. Laws, c. 187, § 17
Source: view the official text
In this title (40 sections)
- 30-5352 · Forfeiture of vehicle used in illegally transporting tobacco…
- 30-5353 · Tobacco product vending machine forfeiture proceedings
- 30-5354 · Seizure of untaxed tobacco products and tobacco product…
- 30-5361 · Definitions
- 30-5362 · Requirements for delivery sales
- 30-5363 · Age verification requirements
- 30-5364 · Disclosure requirements
- 30-5365 · Shipping requirements
- 30-5366 · Registration and reporting requirements
- 30-5367 · Collection of taxes
- 30-5368 · Penalties
- 30-5369 · Enforcement
- 30-5401 · Definitions [For application of this section, see 81 Del. c.…
- 30-5402 · Rate of tax; when payable; exception [For application of this…
- 30-5403 · Transfer by broker
- 30-5404 · Payment from proceeds of judicial sale
- 30-5405 · Documentary stamps; affixing; cancellation; other methods
- 30-5406 · Furnishing stamps; sale; agents; compensation; bond premiums
- 30-5407 · Enforcement; rules and regulations
- 30-5408 · Failure to affix stamps
- 30-5409 · Value to be stated in document or affidavit
- 30-5410 · Unlawful acts; penalty
- 30-5411 · Failure to pay tax; determination; redetermination; review;…
- 30-5412 · Grantor to pay tax
- 30-5413 · Refunds [Repealed]
- 30-5414 · Tax lien
- 30-5415 · Distribution of tax receipts
- 30-5421 · Definitions
- 30-5422 · General
- 30-5423 · Delaware Land and Water Conservation Trust Fund
- 30-5424 · , 5425. Revenue bonds; Payment of tax receipts to…
- 30-5426 · Farmland Preservation Fund receipt transfer
- 30-5501 · Definitions
- 30-5502 · Imposition of tax; rate; adjustment of tariffs
- 30-5503 · Computation of tax
- 30-5504 · Payment of tax
- 30-5505 · Failure to file return or pay tax; interest and penalties…
- 30-5506 · Exemptions
- 30-5507 · Rebate of tax for certain qualified activities
- 30-5508 · Sourcing rules for mobile telecommunications services