Chapter 236 - TAX ON GAINS FROM THE SALE OR EXCHANGE OF LAND (Contains: §§ 10001 – 10011)
- § 10001 - Tax imposed
- § 10002 - Land and residences
- § 10002a - Principal residence
- § 10003 - Rate of tax
- § 10004 - Sale or exchange
- § 10005 - Basis, gain and holding period
- § 10006 - Liability for tax
- § 10007 - Withholding at source; payment
- § 10008 - Installment sales
- § 10009 - Administration of tax
- § 10010 - Criminal penalties
- § 10011 - Exception