TITLE 31
Motor and Other vehicles

CHAPTER 31-44
Mobile and Manufactured Homes

SECTION 31-44-3.3


§ 31-44-3.3 Future qualified sale of mobile- and manufactured-home community.

The qualified sale of a mobile- or manufactured-home community to a resident-owned organization is exempt from the real estate conveyance tax imposed under chapter 44-25.

History of Section.
(P.L. 2012, ch. 364, § 2; P.L. 2012, ch. 391, § 2.)