![]() ![]() Any conveyance to or from an entity, where the grantor or grantee owns an equity interest in the entity in the same proportion as the grantor’s or grantee’s interest in, or ownership of, the real estate being conveyed provided, however, that this paragraph (1)n. Any conveyance to or from the United States or this State, or to or from any of their instrumentalities, agencies or political subdivisions and the University of Delaware and Delaware State University Correctional deeds without actual consideration Any conveyance between a parent entity and a wholly-owned subsidiary entity provided such conveyance is without actual consideration From a trustee, nominee or straw party to the beneficial owner For the beneficial ownership of a person other than the grantor where, if such person were the grantee, no tax would be imposed upon the conveyance pursuant to this chapter, orģ. To a trustee, nominee or straw party for the grantor as beneficial owner,Ģ. Any conveyance between parent and child or the spouse of such a child ġ. Any conveyance between persons who were previously husband and wife, but who have since been divorced provided such conveyance is made after the granting of the final decree in divorce and the real estate or interest therein subject to such conveyance was acquired by the husband and wife, or husband or wife, prior to the granting of the final decree in divorce Any conveyance to nonprofit industrial development agencies Any conveyance between nonprofit industrial development agencies and industrial corporations purchasing from them į. Any conveyance between corporations operating housing projects pursuant to Chapter 45 of Title 31 and the shareholders thereof Į. ![]() Any lease other than those described or defined in paragraph (5) of this section below ĭ. (1) “Document” means any deed, instrument or writing whereby any real estate within this State, or any interest therein, shall be quitclaimed, granted, bargained, sold, or otherwise conveyed to the grantee, but shall not include the following:ī. Īs used in this subchapter, except where the context clearly indicates a different meaning: ![]()
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