Book II: Tax collection

Duties on deeds and those on transfers by death shall be paid before registration, land registration or merged formality is carried out, at the rates and quotas regulated by this code. No one may mitigate or defer payment under the pretext of a dispute over the quota, or for any other reason whatsoever, except to bring an action for restitution if necessary. In the absence of prior payment of the…

No public authority, nor the tax authorities, nor their servants, may suspend or cause to be suspended the collection of registration duties, land registration tax and the penalties incurred without becoming personally liable.

When it is necessary to request in several departments responsible for land registration, either the registration of the same deed not giving rise to the merged formality and subject to the land registration tax at the fixed rate, or that of the same court decision subject to the tax at the same rate, or the registration of conventional or court mortgages guaranteeing the same debt, the land registration tax and…