Delaware Administrative Code
Title 2 - Transportation
2000 - Department of Transportation
2200 - Division of Motor Vehicles
Vehicle Services
2263 - Vehicle Document Fees on Mobile Homes or House Trailers (Formerly Reg. No. 43)
Section 2263-2.0 - Exceptions
Universal Citation: 2 DE Admin Code 2263-2.0
Current through Register Vol. 28, No. 3, September 1, 2024
If a mobile home/house trailer has previously been one of the following, then the structure need not be considered as a mobile home/house trailer for purposes of 21 Del.C. § 2302 (e) and 30Del.C. § 3002 (a).
2.1 Previously affixed to the realty;
2.2 Annual realty taxes have been assessed and paid;
2.3 The affixation has been so noted on the appropriate deed; and
2.4 A realty transfer tax has previously been paid on the resale of the mobile home/house trailer.
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