Grantor to pay tax.

Del. Code tit. 30, § 5412
in effect
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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.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c054/sc01/index.htmlFetched: 10/4/2026
Del. Code tit. 30, § 5412 — Grantor to pay tax | Delaware Code | Corpus