(a) The tax on any transfer, sale, or grant subject to tax shall be due on the earlier of:
- (1) The date the instrument effecting such transfer, sale, or grant is recorded; or
- (2) The date 30 days after the date of the sale, grant, or transfer.
- (b) Any transfer, sale, or grant executed, acknowledged, and delivered and presented for recording at the county registry of deeds on or after the effective date of a change in the tax rate shall be subject to the tax rate in effect at the time the transfer was executed, acknowledged, and delivered.
- (c) The burden of proof as to the date of delivery of the deed shall be the obligation of the purchaser.
Source. #5300, eff 12-26-91; ss by #6691, eff 2-21-98, EXPIRED: 2-21-06 New. #8579, eff 3-8-06; ss by #10665, eff 9-9-14; ss by 14071, eff 9-10-24