For all noncontractual transfers, the purchaser, grantee, assignee, or transferee shall file a Form CD-57-P, “Real Estate Transfer Tax Declaration of Consideration Real Estate Purchaser (Grantee),” or Form CD-57-HC-P, “Real Estate Transfer Tax Declaration of Consideration for Real Estate Holding Companies (Purchaser),” as appropriate, and the seller, grantor, assignor, or transferor shall separately file a Form CD-57-S, “Real Estate Transfer Tax Declaration of Consideration Real Estate Seller (Grantor),” or Form CD-57-HC-S, “Real Estate Transfer Tax Declaration of Consideration for Real Estate Holding Companies (Seller),” as appropriate.

Source. #5300, eff 12-26-91; ss by #6691, eff 2-21-98; ss by #7717, eff 6-22-02, ss by #8579, eff 3-8-06; ss by #10062, eff 12-24-11; ss by #10665, eff 9-9-14; ss by 14071, eff 9-10-24