ARTICLE 12-C:
REAL PROPERTY TRANSFER TAX

Sec. 1101.	Short Title.
Sec. 1101.1.	Definitions.
Sec. 1102.	Tax Imposed.
Sec. 1102.1.	Assessor's Parcel Numbers.
Sec. 1102.2.	Domestic Partners.
Sec. 1103.	Payment of Tax; Due Dates and Delinquency Dates.
Sec. 1104.	Instrument to Secure Debt.
Sec. 1105.	Exemptions.
Sec. 1106.	Exceptions.
Sec. 1107.	Orders of Securities and Exchange Commission.
Sec. 1108.	Application to Partnerships.
Sec. 1108.1.	Exemption; Dissolution of Marriage, Etc.
Sec. 1108.2.	Exemption; Deeds in Lieu of Foreclosure, Etc.
Sec. 1108.3.	Application to Leasehold Instruments.
Sec. 1108.4.	Exemption; Certain Conversions of Stock Cooperatives to Condominium Units.
Sec. 1108.5.	Exemption; Transfers between Spouses and Transfers between Domestic Partners.
Sec. 1108.6.	Partial Exemption for Rent-Restricted Affordable Housing.
Sec. 1108.7.	Exemption for Conversion to Residential Use.
Sec. 1108.8.	Partial Exemption for Transfers of Residential Rental Properties Built and Financed by Certain Labor Organizations.
Sec. 1109.	Title Changes Not Affecting Ownership.
Sec. 1110.	Administration by County Recorder.
Sec. 1111.	Recording Payment of Tax.
Sec. 1111.1.	Records; Investigation; Subpoenas.
Sec. 1113.	Claims for Refunds.
Sec. 1113.1.	Refunds Permissible Without a Claim.
Sec. 1113.2.	Refunds; Interest.
Sec. 1113.3.	Exhaustion of Administrative Remedies; Presentation of Claim for Refund as Prerequisite to Suit; Payment of Disputed Amount and Petition for Refund; Limitations.
Sec. 1114.	Administration and Interpretation.
Sec. 1115.	Deficiency Determinations; Jeopardy Determinations.
Sec. 1115.1.	Lien Proceedings.
Sec. 1115.2.	Penalties and Interest.
Sec. 1115.3.	Manner of Giving Notice.
Sec. 1115.4.	Tax as Debt.
Sec. 1115.5.	Summary Judgment.
Sec. 1115.6.	Collection of Tax from Third Party.
Sec. 1116.	Misdemeanors.
Sec. 1117.	Remedies Cumulative.
Sec. 1118.	Confidentiality.
Sec. 1119.	Amendment of Article.