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This entry was published on 2020-04-24
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SECTION 1439-C
Payment of tax
Tax (TAX) CHAPTER 60, ARTICLE 31-A-2
* § 1439-c. Payment of tax. 1. The real estate transfer tax imposed
pursuant to this article shall be paid to the treasurer or the recording
officer acting as the agent of the treasurer upon designation as such
agent by the treasurer. Such tax shall be paid at the same time as the
real estate transfer tax imposed by article thirty-one of this chapter
is required to be paid. Such treasurer or recording officer shall
endorse upon each deed or instrument effecting a conveyance a receipt
for the amount of the tax so paid.

2. A return shall be required to be filed with such treasurer or
recording officer for purposes of the real estate transfer tax imposed
pursuant to this article at the same time as a return is required to be
filed for purposes of the real estate transfer tax imposed by article
thirty-one of this chapter. The return, for purposes of the real estate
transfer tax imposed pursuant to this article, shall be a photocopy or
carbon copy of the real estate transfer tax return required to be filed
pursuant to section fourteen hundred nine of this chapter. However, when
an apportionment is required to be made pursuant to section fourteen
hundred thirty-nine-m of this article, a supplemental form shall also be
required to be filed. The real estate transfer tax returns and
supplemental forms required to be filed pursuant to this section shall
be preserved for three years and thereafter until such treasurer or
recording officer orders them to be destroyed.

3. The recording officer shall not record an instrument effecting a
conveyance unless the return required by this section has been filed and
the tax imposed pursuant to this article shall have been paid as
provided in this section.

* NB Repealed December 31, 2023

* NB There are 3 § 1439-c's