§247-1  Imposition of tax.  There ishereby imposed and shall be levied, collected, and paid, a tax as hereinafterprovided, on all transfers or conveyances of realty or any interest therein, byway of deeds, leases, subleases, assignments of lease, agreements of sale,assignments of agreement of sale, instruments, writings, and any otherdocument, whereby any lands, interests in land, tenements, or other realty soldshall be granted, assigned, transferred, or otherwise conveyed to, or vestedin, the purchaser or purchasers, lessee or lessees, sublessee or sublessees,assignee or assignees, or any other person or persons, by the person's or theirdirection. [L 1966, c 10, pt of §1; HRS §247-1; am L 1968, c 5, §2; gen ch1985]