CHAPTER 375 - Taxes on Transfers of Real Property (375.010 to 375.440)

  1. 375.010 - Definitions
  2. 375.015 - "Agency agreement" defined
  3. 375.020 - "Assigned," "granted," "transferred" and "otherwise conveyed" defined
  4. 375.030 - "Consideration" defined
  5. 375.040 - "Deed of trust" and "trust deed" defined
  6. 375.050 - "Deed with the right of redemption" defined
  7. 375.055 - "Department" defined
  8. 375.060 - "Easement" defined
  9. 375.063 - "Fractional interest" defined
  10. 375.067 - "Joint tenancy" and "joint tenants" defined
  11. 375.070 - "Land" defined
  12. 375.080 - "Lease" defined
  13. 375.085 - "Legal representative" defined
  14. 375.090 - "Life estate" defined
  15. 375.100 - "Quitclaim deed" defined
  16. 375.110 - "Realty" defined
  17. 375.120 - "Right of redemption" defined
  18. 375.128 - "Tenancy in common" and "tenants in common" defined
  19. 375.130 - "Tenement" defined
  20. 375.140 - "Transferred" defined
  21. 375.150 - Examples of methods of determining value or tax base
  22. 375.160 - Examples of taxable transactions
  23. 375.170 - Examples of transactions to which taxes do not apply
  24. 375.180 - Declaration of value; claim for refund of overpayment; date for submission of claim
  25. 375.190 - Availability of records and files regarding specific recorded documents; liability for payment of additional taxes
  26. 375.200 - Property located in more than one county: Determination of value; request for refund; distribution of refund
  27. 375.210 - Claim for refund: Right to hearing; required documentation; contested cases
  28. 375.300 - Hearings: Admissibility of evidence; depositions; affidavits
  29. 375.310 - Hearings: Official notice
  30. 375.320 - Hearings: Briefs
  31. 375.330 - Hearings: Duties of hearing officer after hearing; final decision
  32. 375.340 - Waiver or reduction of penalty or interest
  33. 375.400 - Reports regarding collection and administration of taxes; submission of certain documentation to Department
  34. 375.410 - Examination by Department of records of county
  35. 375.420 - Opinions of district attorney: Submission to Department; determination of inconsistency with opinions of Attorney General or requirements of law
  36. 375.430 - Requests from certain counties for assistance in determining amount of tax and exemptions
  37. 375.440 - Remission of collection allowance to general fund of county

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