§11-22-1. Definitions
As used in this chapter: (1) "Association" means a partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons.
§11-22-10. Erroneous Collections; Refund
Any person who may have been required to pay the state tax provided for in this article because of any mistake of law or fact or because the tax herein provided for was improperly collected may apply for a refund thereof either to the county clerk receiving such payment, or to the State Auditor. Any […]
§11-22-2. Rate of Tax; When and by Whom Payable; Additional County Tax
(a) Every person who delivers, accepts, or presents for recording any document, or in whose behalf any document is delivered, accepted, or presented for recording, is subject to pay for, and in respect to the transaction or any part thereof, a state excise tax upon the privilege of transferring title to real estate at the […]
§11-22-3. Payment From Proceeds of Judicial Sale
The tax herein imposed 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, and the sheriff, commissioner, or other officer, conducting said sale, […]
§11-22-4. Documentary Stamps; Affixing; Cancellation; Declaration of Value
The payment of the tax imposed by this article shall be evidenced by the affixing of a documentary stamp or stamps to every document by the person executing, delivering or presenting for recording such document. Each stamp shall be affixed in such manner that its removal will require the continued application of steam or water, […]
§11-22-5. Commissioner to Provide for Sale of Stamps; Rules and Regulations
(a) The commissioner shall prescribe, prepare and furnish adhesive stamps of such denominations and quantities as may be necessary for the payment of the tax imposed and assessed by this article, to the clerks of the various county commissions whose duty it shall be to offer said stamps for sale. (b) The commissioner is hereby […]
§11-22-6. Duties of Clerk; Declaration of Consideration or Value; Filing of Sales Listing Form for Tax Commissioner; Disposition and Use of Proceeds
When any instrument on which the tax as herein provided is imposed is offered for recordation, the clerk of the county commission shall ascertain and compute the amount of the tax due thereon and shall ascertain if stamps in the proper amount are attached thereto as a prerequisite to acceptance of the instrument for recordation. […]
§11-22-7. Failure to Affix Stamps
No document upon which a tax is imposed by this article shall be made the basis of any action or other legal proceeding, nor shall proof thereof be offered or received in evidence in any court of this state, nor shall the same be recorded in the office of any clerk of any county court […]
§11-22-8. Penalty for Recording Without Documentary Stamp; Effect
Any clerk who shall record any document upon which a tax is imposed by this article without the proper documentary stamp or stamps affixed thereto as required by this article as is indicated in such document or accompanying declaration shall, upon conviction in a court of competent jurisdiction, be fined $50. Failure of the clerk […]
§11-22-9. Unlawful Acts; Penalty
It shall be unlawful for any person to: (1) Knowingly make a false statement in the declaration provided for in section six of this article; or,