Del. Code 30, § 5412 : State Taxes — Realty Transfer Tax — Realty Transfer Tax — Grantor to pay tax Date: 24 Jul 2016 TEXT PDF Current through 2016 Legislative Session, Act 399 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. Del. C. § 5412 30 Del. C. 1953, § 5412; 55 Del. Laws, c. 109, § 1.;