Chapter 3.07 EXCISE TAX ON SALE OF REAL ESTATE1 This chapter is included in your selections. Sections: 3.07.010 Imposed 3.07.015 Additional tax imposed 3.07.020 Applicability 3.07.030 State rules applicable 3.07.040 Disposition of funds 3.07.050 Enforcement 3.07.060 Taxes declared lien 3.07.070 Collection 3.07.080 Due and payable when 3.07.090 Refunds