§ 5403. Transfer by broker.
§ 5403. Transfer by broker. Where there is a transfer of a residential property by a licensed real estate broker, which property was transferred to the broker within the preceding year as part of the consideration for the purchase of other residential property, a credit for the amount of the tax paid at the time […]
§ 5404. Payment from proceeds of judicial sale.
§ 5404. Payment from proceeds of judicial sale. The tax imposed by this subchapter shall be fully paid and have priority out of the proceeds of any judicial sale of real estate before any other obligation, claim, lien, judgment, estate or costs of the sale and of the writ upon which the sale is made, […]
§ 5405. Documentary stamps; affixing; cancellation; other methods.
§ 5405. Documentary stamps; affixing; cancellation; other methods. (a) The payment of the tax imposed by this subchapter shall be evidenced by the affixing of a documentary stamp or stamps to every document by the person making, executing, delivering or presenting such document for recording. Such stamps shall be affixed in such manner that their […]
§ 5406. Furnishing stamps; sale; agents; compensation; bond premiums.
§ 5406. Furnishing stamps; sale; agents; compensation; bond premiums. (a) The Department of Finance shall prescribe, prepare and furnish stamps, of such denominations and quantities as may be necessary, for the payment of the tax imposed and assessed by this subchapter. The Department of Finance shall make provisions for the sale of such stamps in […]
§ 5354. Seizure of untaxed tobacco products and tobacco product vending machines.
§ 5354. Seizure of untaxed tobacco products and tobacco product vending machines. Whenever any law-enforcement officer, the Department or its agents have reasonable grounds to believe that any untaxed tobacco products are unlawfully in the State or that a vending machine is being used to hold untaxed tobacco products, they may seize such tobacco products […]
§ 5407. Enforcement; rules and regulations.
§ 5407. Enforcement; rules and regulations. The Department of Finance shall enforce this subchapter and may adopt and enforce rules and regulations relating to: (1) The method and means to be used in affixing or cancelling of stamps in substitution for, or in addition to, the method and means provided in this subchapter; (2) The […]
§ 5361. Definitions.
§ 5361. Definitions. For purposes of this subchapter: (1) “Adult” means a person who is at least the legal minimum purchase age. (2) “Consumer” means an individual who is not licensed as a distributor or retail dealer pursuant to subchapter II of this chapter. (3) “Delivery sale” means any sale of any tobacco product or […]
§ 5408. Failure to affix stamps.
§ 5408. Failure to affix stamps. No document upon which tax is imposed by this subchapter shall be recorded in the office of any recorder of deeds of any county of this State, unless proof of the payment of the realty transfer tax appears on the document as is provided in § 5405(a) of this […]
§ 5362. Requirements for delivery sales.
§ 5362. Requirements for delivery sales. (a) No person shall make a delivery sale of any tobacco product or tobacco substitute to any individual who is under the legal minimum purchase age in this State. (b) Each person accepting a purchase order for a delivery sale shall comply with: (1) The age verification requirements set […]
§ 5409. Value to be stated in document or affidavit.
§ 5409. Value to be stated in document or affidavit. Every document when lodged with, or presented to, any Recorder of Deeds in this State for recording shall set forth therein and as a part of such document the true, full and complete value thereof, or shall be accompanied by an affidavit executed by a […]