reglab/housing_qa huggingface dataset:
30 DE Code § 5368. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter VI. Delivery Sales of Any Tobacco Product|§ 5368. Penalties.

§ 5368. Penalties. (a) Except as otherwise provided in this section, a first violation of any provision of this subchapter shall be punishable by a fine of $1,000 or 5 times the retail value of the any tobacco product or tobacco substitute involved, whichever is greater. A second or subsequent violation of any provision of this subchapter shall be punishable by a fine of $5,000 or 5 times the retail value of the tobacco products or tobacco substitutes involved, whichever is greater. (b) Any person who knowingly violates any provision of this subchapter, or who knowingly and falsely submits a certification under § 5363(a)(1) of this title in another person's name, shall, for each such offense, be fined $10,000 or 5 times the retail value of the cigarettes involved, whichever is greater, or imprisoned not more than 5 years, or both. (c) Any person failing to collect or remit to the Department any tax required in connection with a delivery sale shall be assessed, in addition to any other penalty, a penalty of 5 times the retail value of the any tobacco product involved. (d) (1) Any cigarettes sold or attempted to be sold in a delivery sale that do not meet the requirements of this subchapter shall be forfeited to the State and destroyed. (2) All fixtures, equipment and all other materials and personal property on the premises of any person who, with the intent to defraud the State, violates any of the requirements of this subchapter, shall be forfeited to the State.74 Del. Laws, c. 95, §  1;  82 Del. Laws, c. 10, § 18;
30 DE Code § 5369. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter VI. Delivery Sales of Any Tobacco Product|§ 5369. Enforcement.

§ 5369. Enforcement. The Attorney General or the Attorney General's designee, or any person who holds a valid permit under 26 U.S.C. § 5712, may bring an action in the appropriate court in this State to prevent or restrain violations of this subchapter by any person or any person controlling such person. 74 Del. Laws, c. 95, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 5403. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 54. Realty Transfer Tax|Subchapter I. Realty Transfer Tax|§ 5403. Transfer by broker.

§ 5403. Transfer by broker. Where there is a transfer of a residential property by a licensed real estate broker, which property was transferred to the broker within the preceding year as part of the consideration for the purchase of other residential property, a credit for the amount of the tax paid at the time of the transfer to the broker shall be given to the broker toward the amount of the tax due upon the transfer. If the tax due upon the transfer from the licensed real estate broker is greater than the credit given for the prior transfer, the difference shall be paid and if the credit allowed is greater than the amount of the tax due, no refund shall be allowed. 30 Del. C. 1953, §  5403;  55 Del. Laws, c. 109, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 5404. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 54. Realty Transfer Tax|Subchapter I. Realty Transfer Tax|§ 5404. Payment from proceeds of judicial sale.

§ 5404. Payment from proceeds of judicial sale. The tax imposed by this subchapter shall be fully paid and have priority out of the proceeds of any judicial sale of real estate before any other obligation, claim, lien, judgment, estate or costs of the sale and of the writ upon which the sale is made, and the sheriff, or other officer conducting said sale, shall pay the tax imposed out of the first moneys paid to the sheriff or other officer in connection therewith; provided, that if prior to delivery of the deed pursuant to the said sale, the purchaser shall deliver to the sheriff an affidavit as described in § 5409 of this title that the transfer is exempt from tax under § 5401(1)p. of this title, the sheriff shall not pay the tax, but shall deliver the affidavit to the Recorder of Deeds as agent for the Department of Finance. 30 Del. C. 1953, §  5404;  55 Del. Laws, c. 109, §  1;  62 Del. Laws, c. 316, §  2;  70 Del. Laws, c. 186, §  1;
30 DE Code § 5405. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 54. Realty Transfer Tax|Subchapter I. Realty Transfer Tax|§ 5405. Documentary stamps; affixing; cancellation; other methods.

§ 5405. Documentary stamps; affixing; cancellation; other methods. (a) The payment of the tax imposed by this subchapter shall be evidenced by the affixing of a documentary stamp or stamps to every document by the person making, executing, delivering or presenting such document for recording. Such stamps shall be affixed in such manner that their removal will require the continued application of steam or water and the person using or affixing such stamps shall write, stamp or cause to be written or stamped thereon the initials of the person's name and the date upon which such stamps are affixed or used so that such stamps may not again be used; provided, that the Department of Finance may prescribe such other method of cancellation as it may deem expedient. (b) The Department of Finance may, by regulation, provide for the evidence of the payment of the tax to be shown on the document by means other than the affixing of documentary stamps. 30 Del. C. 1953, §  5405;  55 Del. Laws, c. 109, §  1;  57 Del. Laws, c. 741, §  17A;  70 Del. Laws, c. 186, §  1;
30 DE Code § 5406. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 54. Realty Transfer Tax|Subchapter I. Realty Transfer Tax|§ 5406. Furnishing stamps; sale; agents; compensation; bond premiums.

§ 5406. Furnishing stamps; sale; agents; compensation; bond premiums. (a) The Department of Finance shall prescribe, prepare and furnish stamps, of such denominations and quantities as may be necessary, for the payment of the tax imposed and assessed by this subchapter. The Department of Finance shall make provisions for the sale of such stamps in such places as it may deem necessary. (b) The Department of Finance may appoint the recorder of deeds in each county, and other persons within or without the State, as agents for the sale of stamps to be used in paying the tax imposed by this subchapter upon documents and may allow a commission to said agents of 1 percent of the face value of the stamps. The commissions allowed to a Recorder of Deeds shall be turned over to the county treasurer in which the tax is collected, for the use of the county. (c) The Department of Finance shall pay the premium on any bond required by the Department of Finance to be procured by any agent for the performance of the agent's duties under this subchapter. 30 Del. C. 1953, §  5406;  55 Del. Laws, c. 109, §  1;  55 Del. Laws, c. 286;  57 Del. Laws, c. 741, §  17A;  63 Del. Laws, c. 446, §  1;  64 Del. Laws, c. 15, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 5407. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 54. Realty Transfer Tax|Subchapter I. Realty Transfer Tax|§ 5407. Enforcement; rules and regulations.

§ 5407. Enforcement; rules and regulations. The Department of Finance shall enforce this subchapter and may adopt and enforce rules and regulations relating to:  (1) The method and means to be used in affixing or cancelling of stamps in substitution for, or in addition to, the method and means provided in this subchapter; (2) The denominations and sale of stamps; (3) Any other matter or thing pertaining to the administration and enforcement of this subchapter.30 Del. C. 1953, §  5407;  55 Del. Laws, c. 109, §  1;  57 Del. Laws, c. 741, §  17A;
30 DE Code § 5408. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 54. Realty Transfer Tax|Subchapter I. Realty Transfer Tax|§ 5408. Failure to affix stamps.

§ 5408. Failure to affix stamps. No document upon which tax is imposed by this subchapter shall be recorded in the office of any recorder of deeds of any county of this State, unless proof of the payment of the realty transfer tax appears on the document as is provided in § 5405(a) of this title. 30 Del. C. 1953, §  5408;  55 Del. Laws, c. 109, §  1;
30 DE Code § 5409. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 54. Realty Transfer Tax|Subchapter I. Realty Transfer Tax|§ 5409. Value to be stated in document or affidavit.

§ 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. 30 Del. C. 1953, §  5409;  55 Del. Laws, c. 109, §  1;  62 Del. Laws, c. 316, §  3;  64 Del. Laws, c. 182, §  3;  68 Del. Laws, c. 187, §  17;
30 DE Code § 5410. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 54. Realty Transfer Tax|Subchapter I. Realty Transfer Tax|§ 5410. Unlawful acts; penalty.

§ 5410. Unlawful acts; penalty. (a) It shall be unlawful for any person to:  (1) Make, execute, deliver, accept or present for recording or cause to be made, executed, delivered, accepted or presented for recording any document without the full amount of tax thereon being duly paid; (2) Make use of any documentary stamp to denote payment of the realty transfer tax without cancelling such stamp as required by § 5405(a) of this title, or as prescribed by the Department of Finance; (3) Fail, neglect or refuse to comply with or violate the rules and regulations prescribed, adopted and promulgated by the Department of Finance under the provisions of this subchapter; (4) Fraudulently cut, tear or remove from a document any documentary stamp or other evidence of payment of the realty transfer tax; (5) Fraudulently affix to any document upon which tax is imposed by this subchapter any documentary stamp or other evidence of payment of the realty transfer tax which has been removed from any other document upon which tax is imposed by this subchapter, or any documentary stamp or other evidence of payment of the realty transfer tax of insufficient value, or any forged or counterfeited stamp or other evidence of payment of the realty transfer tax or any impression of any forged or counterfeited stamp, die, plate or other article; (6) Wilfully remove or alter the cancellation marks of any documentary stamp, or restore any such documentary stamp, with intent to use or cause the same to be used after it has already been used, or knowingly buy, sell, offer for sale, or give away any such altered or restored stamp to any persons for use, or knowingly use the same; (7) Knowingly have in possession any altered or restored documentary stamp which has been removed from any document upon which tax is imposed by this chapter; provided, that the possession of such stamps shall be prima facie evidence of an intent to violate the provisions of this clause; (8) Knowingly or wilfully prepare, keep, sell, offer for sale or have in possession, any forged or counterfeited documentary stamps; or (9) Accept for recording in the office of any Recorder of Deeds any document upon which the realty transfer tax is imposed, without the proper documentary stamp or other evidence of payment of the tax affixed thereto, as required by this chapter and as is indicated in such document or accompanying affidavit. (b) Whoever violates this section shall be fined not more than $500 and imprisoned for not more than 1 year, or both. (c) The Superior Court shall have jurisdiction over offenses under this section. 30 Del. C. 1953, §  5410;  55 Del. Laws, c. 109, §  1;  57 Del. Laws, c. 741, §  17A;  70 Del. Laws, c. 186, §  1;
30 DE Code § 5412. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 54. Realty Transfer Tax|Subchapter I. Realty Transfer Tax|§ 5412. Grantor to pay tax.

§ 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. 1953, §  5412;  55 Del. Laws, c. 109, §  1;
30 DE Code § 5414. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 54. Realty Transfer Tax|Subchapter I. Realty Transfer Tax|§ 5414. Tax lien.

§ 5414. Tax lien. Chapter 29 of Title 25 shall not apply to taxes arising under this subchapter. 65 Del. Laws, c. 426, §  2;
30 DE Code § 5421. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 54. Realty Transfer Tax|Subchapter II. Conservation Trust Fund, Assignment of Tax Revenue|§ 5421. Definitions.

§ 5421. Definitions. The following words, terms and phrases, when used in this subchapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:  (1) “Conservation Trust Fund” means the Delaware Land and Water Conservation Trust Fund established and maintained pursuant to this subchapter. (2) “Department” means the Department of Natural Resources and Environmental Control. (3) “Endowment Account” means the account by that name created within the Conservation Trust Fund pursuant to § 5423 of this title. (4) “Infrastructure Account” means the account by that name created within the Conservation Trust Fund pursuant to § 5423 of this title. (5) “Open Space Program” means the program to carry out the purpose of Chapter 75 of Title 7, the Delaware Land Protection Act. (6) “Outdoor Recreation, Park and Trails Program” means a local government matching grants program to support the expansion of access to outdoor recreational facilities across the state. (7) “Project” means the planning for, and the acquisition and development of property, undertaken to achieve the purposes of this chapter. (8) “Secretary” means the Secretary of the Department. (9) “State agency” means the following units of state government which manage natural and cultural resources: Department of Natural Resources and Environmental Control (Division of Parks and Recreation and Fish and Wildlife), Department of State (Division of Historical and Cultural Affairs) and the Department of Agriculture (Division of Resource Management). (10) “Stewardship Program” means the program by that name created within the Conservation Trust Fund pursuant to § 5423 of this title. Generally, this program shall be used in the planning for and implementation of management projects on public lands that promote cultural preservation and conservation activities related to plants and animals and their habitat.67 Del. Laws, c. 336, §  2;  68 Del. Laws, c. 385, §  1;  71 Del. Laws, c. 349, §  3;  73 Del. Laws, c. 88, §  1;  79 Del. Laws, c. 420, §  2;
30 DE Code § 5422. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 54. Realty Transfer Tax|Subchapter II. Conservation Trust Fund, Assignment of Tax Revenue|§ 5422. General.

§ 5422. General. The purpose of this subchapter is to provide funding to implement the conservation program described in 65 Del. Laws, c. 212, and safeguard this funding in perpetuity. Funding to achieve the purposes of this subchapter shall be provided from appropriations by the State, grants from the federal government, funds in the Conservation Trust Fund and the earnings thereon, private donations and any other sources which may be available from time to time. The Department is authorized and directed to encourage and seek funding from any available private and public sources. 67 Del. Laws, c. 336, §  2;  71 Del. Laws, c. 349, §  4;  79 Del. Laws, c. 420, §  2;
30 DE Code § 5426. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 54. Realty Transfer Tax|Subchapter II. Conservation Trust Fund, Assignment of Tax Revenue|§ 5426. Farmland Preservation Fund receipt transfer.

§ 5426. Farmland Preservation Fund receipt transfer. On or before October 15 of each fiscal year, the State shall transfer $10 million in receipts received under Chapter 54 of this title, to the Farmland Preservation Fund maintained under Chapter 9 of Title 3. 75 Del. Laws, c. 203, §  1;  80 Del. Laws, c. 78, §  17;
30 DE Code § 6101. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 61. Lodging Tax|Subchapter I. Lodging Tax Collection|§ 6101. Definitions.

§ 6101. Definitions. As used in this chapter:  (1) “Hotel” means any person engaged in the business of operating a place where the public may, for a consideration, obtain sleeping accommodations and meals and which has at least 6 permanent bedrooms for the use of guests, excluding, however, any charitable, educational or religious institution, summer camp for children, hospital or nursing home. (2) “Motel” means any person engaged in the business of furnishing, for a consideration, transient guests with sleeping accommodations, bath and toilet facilities, linen service and a place to park an automobile. (3) “Occupancy” means the use or possession or the right to the use or possession by any person other than a permanent resident of any room or rooms in a hotel, motel or tourist home for any purpose or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room or rooms. (4) “Occupant” means any person other than a permanent resident who for a consideration, uses, possesses or has a right to use or possess any room or rooms in a hotel, motel or tourist home under any lease, concession, permit, right of access, license or agreement. (5) “Operator” means any person operating a hotel, motel or tourist home. (6) “Permanent resident” means any occupant who has occupied or has the right to occupancy of any room or rooms in a hotel, motel or tourist home for at least 5 consecutive months. (7) “Rent” means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash credits and property or services of any kind or nature and also any amount for which the occupant is liable for the occupancy without any deduction therefrom whatsoever. (8) “Tourist home” means any person who operates a place where tourists or transient guests, for a consideration, may obtain sleeping accommodations and which has at least 5 permanent bedrooms for the use of tourists or transient guests, but which does not have cooking facilities for the use of tourists or transient guests.30 Del. C. 1953, §  6101;  58 Del. Laws, c. 288;  63 Del. Laws, c. 68, §  1;
30 DE Code § 6102. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 61. Lodging Tax|Subchapter I. Lodging Tax Collection|§ 6102. Levy of tax and disposition of proceeds.

§ 6102. Levy of tax and disposition of proceeds. (a) There is imposed and assessed an excise tax at the rate of 8% of the rent upon every occupancy of a room or rooms in a hotel, motel or tourist home within this State. (b) The proceeds of this tax shall be distributed as follows: 5% to the State General Fund, 1% to the Beach Preservation Program of the Department of Natural Resources and Environmental Control of the State, 1% annually shall be designated in the proportion in which collected, to the duly established convention and visitors bureau in each county and 1% to the Delaware Tourism Office. 30 Del. C. 1953, §  6102;  58 Del. Laws, c. 288;  67 Del. Laws, c. 138, §  1;  72 Del. Laws, c. 395, §  76;
30 DE Code § 6103. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 61. Lodging Tax|Subchapter I. Lodging Tax Collection|§ 6103. Collection of tax.

§ 6103. Collection of tax. The tax shall be collected by the operator from the occupant at the time of the payment of the rent for the occupancy. 30 Del. C. 1953, §  6103;  58 Del. Laws, c. 288.;
30 DE Code § 6104. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 61. Lodging Tax|Subchapter I. Lodging Tax Collection|§ 6104. Payment of tax.

§ 6104. Payment of tax. The amount of the tax collected for each month shall be reported and paid over to the Department of Finance not later than the fifteenth day of the month following the month of collection on forms to be prescribed by the Department of Finance. Interest at the rate of 1 percent per month, or fraction thereof, shall be charged on payments made after the prescribed due date. 30 Del. C. 1953, §  6104;  58 Del. Laws, c. 288.;
30 DE Code § 6121. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 61. Lodging Tax|Subchapter II. County Convention & Visitors Bureaus|§ 6121. Eligible organizations.

§ 6121. Eligible organizations. Each county-based convention and visitors bureau, to be eligible to receive such moneys as enumerated in § 6102 of this title must be a registered Delaware nonprofit corporation, qualified under terms of the Internal Revenue Code of 1986, as amended, § 501(c)(6) [26 U.S.C. § 501(c)(6)]. For the Counties of Kent, New Castle and Sussex, the following organizations are designated to receive the 1% funding:  (1) Kent County: A Convention & Visitors Bureau shall be established in a manner to be determined by the Governor of the State and the Administrator of the Kent County Levy Court. (2) Sussex County: A Convention & Visitors Bureau shall be established in a manner to be determined by the Governor of the State and the Administrator of the Sussex County Council, and representatives from the Lewes Chamber of Commerce, Rehoboth Beach — Dewey Beach Chamber of Commerce and the Bethany — Fenwick Area Chamber of Commerce. (3) In New Castle County: A qualifying county-based Convention & Visitors Bureau (The Greater Wilmington Convention and Visitors Bureau), has been chartered by the Governor of the State, the County Executive of New Castle County, and the Mayor of the City of Wilmington.67 Del. Laws, c. 138, §  2;
30 DE Code § 6122. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 61. Lodging Tax|Subchapter II. County Convention & Visitors Bureaus|§ 6122. Reporting and operating conditions.

§ 6122. Reporting and operating conditions. Such recipient organization shall be subject to all reporting and operating conditions normally imposed upon Delaware nonprofit corporations and public bodies. 67 Del. Laws, c. 138, §  2;