1449-DDD - Liability for tax.

§  1449-ddd. Liability for tax.  1. The real estate transfer tax shall  be paid by the grantor. If the grantor has failed to pay the tax imposed  pursuant to this article or if the grantor is exempt from such tax,  the  grantee  shall  have  the duty to pay the tax. Where the grantee has the  duty to pay the tax because the grantor has  failed  to  pay,  such  tax  shall be the joint and several liability of the grantor and the grantee.    2. For the purpose of the proper administration of this article and to  prevent  evasion of the tax hereby authorized, 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.