Article
12
Tax On Transfers of Stock and Other Corporate Certificates
Sections
270
Amount of tax
270‑B
Exemption of certain transfers to legatees and others
270‑C
Transfers by operation of law
270‑D
Tax surcharge
270‑E
Maximum amounts of tax
271
Stamps, how prepared and sold
271‑A
Sale of stamps
272
Penalty for failure to pay tax
273
Canceling stamps
274
Contracts for dies
275
Illegal use of stamps
275‑A
Registration
276
Power of tax commission
277
Penalties
278
Effect of failure to pay tax
279
Application of taxes
279‑A
Determination of tax
279‑B
Warrant for the collection of taxes
280
Refund of tax erroneously paid
280‑A
Rebate for stock transfer tax paid
281
Statute of limitations not applicable
281‑A
Alternative method of collection
