III: Obligation to pay

The fees for deeds to be registered or submitted to the merged formality shall be paid, namely: 1° By notaries, for deeds executed before them; 2° By bailiffs and others with power to effect service of process for those of their ministry; 3° By court clerks, for deeds and judgments, except in the case provided for by article 1840 D, and those executed and received at the registries; 4° By…

Court clerks are personally liable for payment of duties only in the cases provided for by article 1840 C. They continue to enjoy the option granted by article 1840 D for the judgments and acts set out therein.

The parties are jointly and severally liable to the Treasury for the payment of simple duties and penalties payable on arbitral awards and court decisions.

In all cases, insurers, their responsible representatives, their agents, managers of establishments or branches, or their representatives, brokers and intermediaries and policyholders are jointly and severally liable for payment of the special tax on insurance agreements and its penalties. This tax is levied under conditions that are set by decree.

Death transfer declaration duties are paid by the heirs, donees or legatees. Co-heirs, with the exception of those exempt from death duties, are jointly and severally liable.

L’action solidaire pour le recouvrement des droits de mutation par décès, conférée au Trésor par Article 1709, may not be exercised against co-heirs who benefit from the exemption provided for by Article 796.