Section 13-406 - Apportionment of tax.
§ 13-406. Apportionment of tax.
In a transfer of property located in 2 or more counties, the county transfer tax of the counties where the property that is transferred is located is apportioned as required under § 12-110(b) of this article.
[An. Code 1957, art. 81, § 278; 1985, ch. 8, § 2.]