Article 31 - (1400 - 1421) REAL ESTATE TRANSFER TAX
- 1400 - Short title.
- 1401 - Definitions.
- 1402 - Imposition of tax.
- 1402-A - Additional tax.
- 1404 - Liability for tax.
- 1405 - Exemptions.
- 1405-A - Credit.
- 1405-B - Cooperative housing corporation transfers.
- 1406 - Preparation and sale of stamps.
- 1407 - Designation of agents.
- 1408 - Liability of recording officer.
- 1409 - Returns.
- 1410 - Payment.
- 1411 - Determination of tax.
- 1412 - Refunds.
- 1413 - Remedies exclusive.
- 1414 - Proceedings to recover tax.
- 1415 - General powers of the commissioner of taxation and finance.
- 1416 - Interest and civil penalties.
- 1417 - Criminal penalties.
- 1418 - Returns to be secret.
- 1419 - Notices.
- 1420 - Limitations of time.
- 1421 - Deposit and dispositions of revenue.