* § 1449-dddd. Liability for tax. 1. The real estate transfer tax
shall be paid by the grantee. If the grantee has failed to pay the tax
imposed pursuant to this article or if the grantee is exempt from such
tax, the grantor shall have the duty to pay the tax. Where the grantor
has the duty to pay the tax because the grantee has failed to pay the
tax, such tax shall be the joint and several liability of the grantee
and the grantor.

2. For the purpose of the proper administration of this article and to
prevent evasion of the tax hereby imposed, it shall be presumed that all
conveyances are taxable. Where the consideration includes property other
than money, it shall be presumed that the consideration is the fair
market value of the real property or interest therein. These
presumptions shall prevail until the contrary is proven, and the burden
of proving the contrary shall be on the person liable for payment of the
tax.

* NB Repealed December 31, 2050