ARTICLE 12
TAX ON TRANSFERS OF STOCK AND
OTHER CORPORATE CERTIFICATES
Section 270. Amount of tax.
270-b. Exemption of certain transfers to legatees and others.
270-c. Transfers by operation of law; special exemptions.
270-d. Tax surcharge.
270-e. Maximum amounts of tax.
271. Stamps, how prepared and sold.
271-a. Sale of stamps.
272. Penalty for failure to pay tax; liability for tax of
agent or broker.
273. Canceling stamps; penalty for failure.
274. Contracts for dies; expenses, how paid.
275. Illegal use of stamps; penalty.
275-a. Registration; penalty for failure.
276. Power of tax commission.
277. Penalties; how recovered.
278. Effect of failure to pay tax.
279. Application of taxes.
279-a. Determination of tax.
279-b. Warrant for the collection of taxes.
280. Refund of tax erroneously paid.
280-a. Rebate for stock transfer tax paid; penalty for false
claims.
281. Statute of limitations not applicable.
281-a. Alternative method of collection.