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GENERAL INFORMATION AND TAXABILITY OF TRANSFERS |
| Real estate excise tax—Overview. |
| Taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in this state. |
| Definitions. |
| Transfers involving an underlying debt. |
| Assignments. |
| Mobile and floating home sales. |
| Sales of improvements to land, leases, and leases with option. |
| Option to purchase. |
| Contractor. |
| Trading/exchanging property and boundary line adjustments. |
| Relocation service—Two-deed process. |
| Easements, development rights, water rights, and air rights. |
| Mineral rights and mining claims. |
| Timber, standing. |
EXEMPTIONS AND EXCLUSIONS |
| Exemptions and exclusions. |
| Gifts. |
| Inheritance or devise. |
| Community property, dissolution of marriage or domestic partnership, legal separation, decree of invalidity. |
| Tenants in common and joint tenants. |
| Government transfers. |
| Condemnation proceedings. |
| Bankruptcy. |
| Foreclosure—Deeds in lieu of foreclosure—Sales pursuant to court order. |
| Rescission of sale. |
| Irrevocable trusts. |
| Mere change in identity or form—Family corporations and partnerships. |
| Transfers where gain is not recognized under the Internal Revenue Code. |
| IRS "tax deferred" exchange. |
| Nominee. |
| Clearing or exiting title, and additions to title. |
| Mortgage insurers. |
| Rerecord. |
COLLECTION AND ADMINISTRATION |
| Collection and administration. |
| Payment of tax, collection responsibility, audit responsibility, and tax rulings. |
| Disposition of proceeds and affidavit batch transmittal. |
| Affidavit. |
| Supplemental statements. |
| Trade-in credit. |
| Date of sale, interest, and penalties. |