Section IV: Registration duties, land registration tax, stamp duties, other duties and taxes

The transfer of an immovable property in ownership or usufruct is sufficiently established, for the claim of registration duty and the pursuit of payment against the new possessor, either by the registration of his name on the roll of property tax, and payments made by him according to this roll, or by leases entered into by him, or finally by transactions or other deeds evidencing his ownership or usufruct.

The transfer of ownership of businesses or clienteles is sufficiently established, for the claim and prosecution of registration duties and fines, by the acts or writings which reveal the existence of the transfer or which are intended to make it public, as well as by the entry in the tax roll of the name of the new possessor, and of the payments made by virtue of these rolls, in the…

The enjoyment, by way of farm, or lease, or commitment of a property, is also sufficiently established, for the request and continued payment of duties and, where applicable, additional tax, relating to unregistered or undeclared leases or commitments, by the deeds which make it known, or by payments of contributions imposed on farmers, tenants and temporary holders.