Chapter 458-61A Real estate excise tax

458‑61A‑100	Real estate excise tax—Overview.
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.
458‑61A‑102	Definitions.
458‑61A‑103	Transfers involving an underlying debt.
458‑61A‑104	Assignments.
458‑61A‑105	Mobile and floating home sales.
458‑61A‑106	Sales of improvements to land, leases, and leases with option.
458‑61A‑107	Option to purchase.
458‑61A‑108	Contractor.
458‑61A‑109	Trading/exchanging property and boundary line adjustments.
458‑61A‑110	Relocation service—Two-deed process.
458‑61A‑111	Easements, development rights, water rights, and air rights.
458‑61A‑112	Mineral rights and mining claims.
458‑61A‑113	Timber, standing.
458‑61A‑200	Exemptions and exclusions.
458‑61A‑201	Gifts.
458‑61A‑202	Inheritance or devise.
458‑61A‑203	Community property, dissolution of marriage or domestic partnership, legal separation, decree of invalidity.
458‑61A‑204	Tenants in common and joint tenants.
458‑61A‑205	Governmental transfers.
458‑61A‑206	Condemnation proceedings.
458‑61A‑207	Bankruptcy.
458‑61A‑208	Foreclosure—Deeds in lieu of foreclosure—Sales pursuant to court order.
458‑61A‑209	Rescission of sale.
458‑61A‑210	Irrevocable trusts.
458‑61A‑211	Mere change in identity or form—Family corporations and partnerships.
458‑61A‑212	Transfers where gain is not recognized under the Internal Revenue Code.
458‑61A‑213	IRS "tax deferred" exchange.
458‑61A‑214	Nominee.
458‑61A‑215	Clearing or exiting title, and additions to title.
458‑61A‑216	Mortgage insurers.
458‑61A‑217	Rerecord.
458‑61A‑300	Collection and administration.
458‑61A‑301	Payment of tax, collection responsibility, audit responsibility, and tax rulings.
458‑61A‑302	Disposition of proceeds and affidavit batch transmittal.
458‑61A‑303	Affidavit.
458‑61A‑304	Supplemental statements.
458‑61A‑305	Trade-in credit.
458‑61A‑306	Date of sale, interest, and penalties.