Article 31 - REAL ESTATE TRANSFER TAX
- Section 1400 - Short title
- Section 1401 - Definitions
- Section 1402 - Imposition of tax
- Section 1402-A - Additional tax
- Section 1402-B - Supplemental tax in cities having a population of one million or more
- Section 1404 - Liability for tax
- Section 1405 - Exemptions
- Section 1405-A - Credit
- Section 1405-B - Cooperative housing corporation transfers
- Section 1406 - Preparation and sale of stamps
- Section 1407 - Designation of agents
- Section 1408 - Liability of recording officer
- Section 1409 - Returns
- Section 1410 - Payment
- Section 1411 - Determination of tax
- Section 1412 - Refunds
- Section 1413 - Remedies exclusive
- Section 1414 - Proceedings to recover tax
- Section 1415 - General powers of the commissioner of taxation and finance
- Section 1416 - Interest and civil penalties
- Section 1417 - Criminal penalties
- Section 1418 - Returns to be secret
- Section 1419 - Notices
- Section 1420 - Limitations of time
- Section 1421 - Deposit and dispositions of revenues
- Section 1422 - Foreclosure proceedings
- Section 1423 - Modernization of real property transfer reporting