| GENERAL INFORMATION AND TAXABILITY OF TRANSFERS |
| 458-61A-100 | Real estate excise tax -- Overview. |
| 458-61A-101 | Taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in this state. |
| 458-61A-102 | Definitions. |
| 458-61A-103 | Transfers involving an underlying debt. |
| 458-61A-104 | Assignments. |
| 458-61A-105 | Mobile and floating home sales. |
| 458-61A-106 | Sales of improvements to land, leases, and leases with option. |
| 458-61A-107 | Option to purchase. |
| 458-61A-108 | Contractor. |
| 458-61A-109 | Trading/exchanging property and boundary line adjustments. |
| 458-61A-110 | Relocation service -- Two-deed process. |
| 458-61A-111 | Easements, development rights, water rights, and air rights. |
| 458-61A-112 | Mineral rights and mining claims. |
| 458-61A-113 | Timber, standing. |
| EXEMPTIONS AND EXCLUSIONS |
| 458-61A-200 | Exemptions and exclusions. |
| 458-61A-201 | Gifts. |
| 458-61A-202 | Inheritance or devise. |
| 458-61A-203 | Community property, dissolution of marriage or domestic partnership, legal separation, decree of invalidity. |
| 458-61A-204 | Tenants in common and joint tenants. |
| 458-61A-205 | Government transfers. |
| 458-61A-206 | Condemnation proceedings. |
| 458-61A-207 | Bankruptcy. |
| 458-61A-208 | Foreclosure -- Deeds in lieu of foreclosure -- Sales pursuant to court order. |
| 458-61A-209 | Rescission of sale. |
| 458-61A-210 | Irrevocable trusts. |
| 458-61A-211 | Mere change in identity or form -- Family corporations and partnerships. |
| 458-61A-212 | Transfers where gain is not recognized under the Internal Revenue Code. |
| 458-61A-213 | IRS "tax deferred" exchange. |
| 458-61A-214 | Nominee. |
| 458-61A-215 | Clearing or exiting title, and additions to title. |
| 458-61A-216 | Mortgage insurers. |
| 458-61A-217 | Rerecord. |
| COLLECTION AND ADMINISTRATION |
| 458-61A-300 | Collection and administration. |
| 458-61A-301 | Payment of tax, collection responsibility, audit responsibility, and tax rulings. |
| 458-61A-302 | Disposition of proceeds and affidavit batch transmittal. |
| 458-61A-303 | Affidavit. |
| 458-61A-304 | Supplemental statements. |
| 458-61A-305 | Trade-in credit. |
| 458-61A-306 | Date of sale, interest, and penalties. |