CHAPTER 15
FORMERLY
HOUSE BILL NO. 1
AN ACT TO AMEND TITLE 30, DEL. C., RELATING TO THE COLLECTION OF REALTY TRANSFER TAX.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend §5406 (b) of Chapter 54, Title 30, Del. C., by striking said section in its entirety and substituting in lieu thereof a new subsection (b) to read as follows:
"(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 Chapter 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."
Approved April 21, 1983.