Article 22 - EXCISE TAX ON PRIVILEGE OF TRANSFERRING REAL PROPERTY
- Section 11-22-1 - Definitions
- Section 11-22-2 - Rate of tax; when and by whom payable; additional county tax; county clerk funding for election administration, infrastructure, and security, and other county clerk purposes
- Section 11-22-3 - Payment from proceeds of judicial sale
- Section 11-22-4 - Documentary stamps; affixing; cancellation; declaration of value
- Section 11-22-5 - Commissioner to provide for sale of stamps; rules and regulations
- Section 11-22-6 - Duties of clerk; declaration of consideration or value; filing of sales listing form for tax commissioner; disposition and use of proceeds
- Section 11-22-7 - Failure to affix stamps
- Section 11-22-8 - Penalty for recording without documentary stamp; effect
- Section 11-22-9 - Unlawful acts; penalty
- Section 11-22-10 - Erroneous collections; refund