{"data":{"id":"us-de/30-del.-c.-5412","jurisdiction":"us-de","citation":"30 Del. C. § 5412","heading":"Grantor to pay tax.","body":"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.","path":["Title 30. State Taxes","Commodity Taxes","CHAPTER 54. Realty Transfer Tax","Subchapter I. Realty Transfer Tax"],"source_url":"https://delcode.delaware.gov/title30/c054/sc01/index.html#5412","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:36Z","sha256":"2b1777ea4bcc763ef8848033754e112ea73a4c520ae71ece2f2fa636c49f7ab7","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-5411","next":"us-de/30-del.-c.-5413"},"notice":"GroundRules: Original legal text. Not legal advice."}