Article 1 - REAL ESTATE TRANSFER TAX
- Section 48-6-1 - Transfer tax rate
- Section 48-6-2 - Exemption of certain instruments, deeds, or writings from real estate transfer tax; requirement that consideration be shown
- Section 48-6-3 - Persons required to pay real estate transfer tax
- Section 48-6-4 - Payment of tax prerequisite to filing deed, instrument, or other writing; certification of payment; recording certification with deed
- Section 48-6-5 - Clerks of superior courts responsible for tax collecting; fees
- Section 48-6-6 - Annual report of tax distribution
- Section 48-6-7 - Refund of erroneously or illegally collected tax; procedure for filing claim; action for refund in superior court upon denial of claim; manner of paying refund
- Section 48-6-8 - Distribution of tax revenues among state and other tax jurisdictions and districts
- Section 48-6-9 - Failure to collect, account for, and pay over tax imposed by article; penalty
- Section 48-6-10 - Evasion of tax imposed by article; penalty