Section

247-1 Imposition of tax

247-2 Basis and rate of tax

247-3 Exemptions

247-4 Payment and liability of the tax

247-4.5 Appeals

247-5 Imprinting of seal

247-6 Certificate of conveyance required

247-6.5 Limitation period for assessment, levy, collection,

or credit

247-7 Disposition of taxes

247-8 Refunds

247-9 Enforcement and administration

247-10 Collection

247-11, 12 Repealed

247-13 Short title