Section 458-61A-100. Real estate excise tax—Overview.

Section 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.

Section 458-61A-102. Definitions.

Section 458-61A-103. Transfers involving an underlying debt.

Section 458-61A-104. Assignments.

Section 458-61A-105. Mobile and floating home sales.

Section 458-61A-106. Sales of improvements to land, leases, and leases with option.

Section 458-61A-107. Option to purchase.

Section 458-61A-108. Contractor.

Section 458-61A-109. Trading/exchanging property and boundary line adjustments.

Section 458-61A-110. Relocation service—Two-deed process.

Section 458-61A-111. Easements, development rights, water rights, and air rights.

Section 458-61A-112. Mineral rights and mining claims.

Section 458-61A-113. Timber, standing.

Section 458-61A-200. Exemptions and exclusions.

Section 458-61A-201. Gifts.

Section 458-61A-202. Inheritance or devise.

Section 458-61A-203. Community property, dissolution of marriage or domestic partnership, legal separation, decree of invalidity.

Section 458-61A-204. Tenants in common and joint tenants.

Section 458-61A-205. Governmental transfers.

Section 458-61A-206. Condemnation proceedings.

Section 458-61A-207. Bankruptcy.

Section 458-61A-208. Transfers pursuant to deeds of trust, foreclosure proceedings, executions of a judgment, deeds in lieu of foreclosure, and contract forfeiture.

Section 458-61A-209. Rescission of sale.

Section 458-61A-210. Irrevocable trusts.

Section 458-61A-211. Mere change in identity or form—Family corporations and partnerships.

Section 458-61A-212. Transfers where gain is not recognized under the Internal Revenue Code.

Section 458-61A-213. IRS "tax deferred" exchange.

Section 458-61A-214. Nominee.

Section 458-61A-215. Clearing or exiting title, and additions to title.

Section 458-61A-216. Mortgage insurers.

Section 458-61A-217. Rerecord.

Section 458-61A-300. Collection and administration.

Section 458-61A-301. Payment of tax, collection responsibility, audit responsibility, and tax rulings.

Section 458-61A-302. Disposition of proceeds and affidavit batch transmittal.

Section 458-61A-303. Affidavit.

Section 458-61A-304. Supplemental statements.

Section 458-61A-305. Trade-in credit.

Section 458-61A-306. Date of sale, interest, and penalties.