• Alabama —

Tax —https://alison.legislature.state.al.us/code-of-alabama?section=40-10-28

Mortgage —https://alison.legislature.state.al.us/code-of-alabama?section=35-10-1&utm

• Alaska —

Tax —https://codes.findlaw.com/ak/title-29-municipal-government/ak-st-sect-29-45-480.html

Mortgage —https://law.justia.com/codes/alaska/title-34/chapter-20/article-2/section-34-20-080/

• Arizona —

Tax —https://www.azleg.gov/ars/42/18204.htm

Mortgage —https://www.azleg.gov/ars/33/00812.htm

• Arkansas —

Tax —https://law.justia.com/codes/arkansas/title-26/subtitle-4/chapter-37/subchapter-2/section-26-37-205/

Mortgage —https://law.justia.com/codes/arkansas/2017/title-18/subtitle-4/chapter-50/section-18-50-109/

• California —

Tax —https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=RTC&division=1.&title=&part=8.&chapter=1.3.&article=

Mortgage —https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CIV§ionNum=2924c.&article=1.&highlight=true&keyword=foreclosure+mortgage+tax

• Colorado —

Tax —https://tax.colorado.gov/sales-tax-guide

Mortgage —https://leg.colorado.gov/bills/hb16-1090

• Connecticut —

Tax —https://www.cga.ct.gov/current/pub/chap_204.htm#sec_12-157

Mortgage —https://www.cga.ct.gov/current/pub/chap_846.htm#sec_49-27

• Delaware —

Tax —https://delcode.delaware.gov/title9/c087/sc04/index.html

Mortgage —https://delcode.delaware.gov/title10/c049/sc11/index.html

• Florida —

Tax —https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0197/Sections/0197.582.html

Mortgage —https://www.leg.state.fl.us/statutes/index.cfm?mode=View%20Statutes&SubMenu=1&App_mode=Display_Statute&Search_String=45.032&URL=0000-0099/0045/Sections/0045.032.html

• Georgia —

Tax —https://law.justia.com/codes/georgia/2018/title-48/chapter-4/article-1/section-48-4-5/

Mortgage —https://law.justia.com/codes/georgia/2018/title-44/chapter-14/article-7/part-2/section-44-14-190/

• Hawaii —

Tax —https://law.justia.com/codes/hawaii/2009/volume-04/title-14/chapter-246/hrs-0246-0063-htm/

Mortgage —https://law.justia.com/codes/hawaii/2018/title-36/chapter-667/section-667-31/

• Idaho —

Tax —https://legislature.idaho.gov/statutesrules/idstat/Title31/T31CH8/SECT31-808/

Mortgage —https://legislature.idaho.gov/statutesrules/idstat/title45/t45ch15/sect45-1507/

• Illinois —

Tax —https://www.ilga.gov/legislation/ILCS/details?MajorTopic=RIGHTS%20AND%20REMEDIES&Chapter=CIVIL%20PROCEDURE&ActName=Code%20of%20Civil%20Procedure.&ActID=2017&ChapterID=56&SeqStart=&ChapAct=FullText

Mortgage —https://www.ilga.gov/legislation/ILCS/details?MajorTopic=&Chapter=&ActName=Code%20of%20Civil%20Procedure.&ActID=2017&ChapterID=56&ChapAct=735+ILCS+5%2F&SeqStart=108700000&SeqEnd=117900000

• Indiana —

Tax —https://iga.in.gov/laws/2025/ic/titles/6#6-1.1-24-7

Mortgage —https://iga.in.gov/laws/2023/ic/titles/032#32-29-7-10

• Iowa —

Tax —https://law.justia.com/codes/iowa/2015/title-xiv/subtitle-2/chapter-569/section-569.8/

Mortgage —https://www.legis.iowa.gov/docs/ico/chapter/654.pdf

• Kansas —

Tax —https://ksrevisor.gov/statutes/chapters/ch79/079_028_0003.html

Mortgage —https://ksrevisor.gov/statutes/chapters/ch60/060_010_0009.html

• Kentucky —

Tax —https://law.justia.com/codes/kentucky/chapter-426/section-426-500/

Mortgage —https://law.justia.com/codes/kentucky/chapter-426/section-426-552/

• Louisiana —

Tax —https://www.legis.la.gov/Legis/Law.aspx?d=631587

Mortgage —https://www.legis.la.gov/legis/Law.aspx?d=111445

• Maine —

Tax —https://legislature.maine.gov/statutes/36/title36sec949.html

Mortgage —https://www.mainelegislature.org/legis/statutes/14/title14sec6203-A.html

• Maryland —

Tax —https://govt.westlaw.com/mdc/Document/N27062050365F11EE81D2D7119AAA9890?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)&bhcp=1

Mortgage —https://www.labor.maryland.gov/finance/industry/frforeclosuresurplus.shtml

• Massachusetts —

Tax —https://www.mass.gov/info-details/mass-general-laws-c60-ss-64a

Mortgage —https://malegislature.gov/Laws/GeneralLaws/PartII/TitleI/Chapter183/Section27

• Michigan —

Tax —http://www.legislature.mi.gov/(S(eomgnl1nuihbcvr112aa221h))/mileg.aspx?page=GetObject&objectname=mcl-211-78t

Mortgage —https://legislature.mi.gov/Laws/MCL?objectName=MCL-600-3252

• Minnesota —

Tax —https://www.revisor.mn.gov/statutes/cite/282.005?

Mortgage —https://www.revisor.mn.gov/statutes/cite/580.10?

• Mississippi —

Tax —https://law.justia.com/codes/mississippi/title-27/chapter-41/general-provisions/section-27-41-77/

Mortgage —https://law.justia.com/codes/mississippi/title-89/chapter-1/in-general/section-89-1-53/

• Missouri —

Tax —https://revisor.mo.gov/main/OneSection.aspx?section=140.230

Mortgage —https://revisor.mo.gov/main/OneSection.aspx?section=443.290&bid=24515&hl=443.290%⁄

• Montana —

Tax —https://revenue.mt.gov/taxes/general-sales-tax

Mortgage —https://archive.legmt.gov/bills/mca/title_0710/chapter_0010/part_0020/section_0220/0710-0010-0020-0220.html

• Nebraska —

Tax —https://nebraskalegislature.gov/laws/statutes.php?statute=77-1807

Mortgage —https://nebraskalegislature.gov/laws/statutes.php?statute=76-1011

• Nevada —

Tax —https://www.leg.state.nv.us/NRS/NRS-361.html#NRS361Sec610

Mortgage —https://www.leg.state.nv.us/NRS/NRS-040.html#NRS040Sec462

• New Hampshire —

Tax —https://law.justia.com/codes/new-hampshire/title-v/chapter-80/section-80-88/

Mortgage —https://law.justia.com/codes/new-hampshire/title-xlviii/chapter-479/section-479-25/?

• New Jersey —

Tax —https://law.justia.com/codes/new-jersey/title-54/section-54-5-87/

Mortgage —https://law.justia.com/codes/new-jersey/title-2a/section-2a-50-37/

• New Mexico —

Tax —https://codes.findlaw.com/nm/chapter-7-taxation/nm-st-sect-7-38-71.html

Mortgage —https://law.justia.com/codes/new-mexico/chapter-39/article-5/section-39-5-1/

• New York —

Tax —https://www.nysenate.gov/legislation/laws/RPT/1194-A

Mortgage —https://law.justia.com/codes/new-york/rpa/article-13/1354/

• North Carolina —

Tax —https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/ByArticle/Chapter_105/Article_26.html

Mortgage —https://www.ncleg.net/enactedlegislation/statutes/html/bysection/chapter_105/gs_105-374.html?

• North Dakota —

Tax —https://ndlegis.gov/cencode/t57c28.pdf#nameddest=57-28-01

Mortgage —https://ndlegis.gov/cencode/t32c19.pdf?

• Ohio —

Tax —https://codes.ohio.gov/ohio-revised-code/section-5721.20

Mortgage —https://codes.ohio.gov/ohio-revised-code/section-2329.44

• Oklahoma —

Tax —https://law.justia.com/codes/oklahoma/title-12/section-12-773/

Mortgage —https://law.justia.com/codes/oklahoma/title-46/section-46-48/

• Oregon —

Tax —https://www.oregonlegislature.gov/bills_laws/ors/ors312.html#ORS312.200

Mortgage —https://www.oregonlegislature.gov/bills_laws/ors/ors088.html#ORS88.070

• Pennsylvania —

Tax —https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-5860-205/

Mortgage —https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/231/chapter3000/s3136.html&searchunitkeywords=3136&origQuery=3136&operator=OR&title=null

• Rhode Island —

Tax —https://law.justia.com/codes/rhode-island/title-44/chapter-44-9/section-44-9-37/

Mortgage —https://law.justia.com/codes/rhode-island/title-34/chapter-34-11/section-34-11-22/

• South Carolina —

Tax —https://law.justia.com/codes/south-carolina/title-12/chapter-51/section-12-51-130/

Mortgage —https://www.scstatehouse.gov/code/t29c003.php

• South Dakota —

Tax —https://sdlegislature.gov/Statutes/10-25-39

Mortgage —https://sdlegislature.gov/Statutes/Codified_Laws/2046690

• Tennessee —

Tax —https://law.justia.com/codes/tennessee/title-67/chapter-5/part-25/section-67-5-2506/

Mortgage —https://law.justia.com/codes/tennessee/title-35/chapter-5/section-35-5-108/

• Texas —

Tax —https://statutes.capitol.texas.gov/Docs/TX/htm/TX.34.htm#34.04

Mortgage —https://law.justia.com/codes/texas/property-code/title-5/subtitle-b/chapter-51/section-51-002/

• Utah —

Tax —https://law.justia.com/codes/utah/title-59/chapter-2/part-13/section-1351-5/

Mortgage —https://law.justia.com/codes/utah/title-57/chapter-1/section-29/

• Vermont —

Tax —https://legislature.vermont.gov/statutes/section/32/133/05254

Mortgage —https://legislature.vermont.gov/statutes/section/12/172/04941

• Virginia —

Tax —https://law.lis.virginia.gov/vacode/title58.1/chapter39/section58.1-3967/

Mortgage —https://law.lis.virginia.gov/vacode/title55.1/chapter3/section55.1-321/

• Washington —

Tax —https://app.leg.wa.gov/RCW/default.aspx?cite=84.64.080

Mortgage —https://app.leg.wa.gov/RCW/default.aspx?cite=61.24.080

• West Virginia —

Tax —https://law.justia.com/codes/west-virginia/chapter-11a/article-3/section-11a-3-65/?

Mortgage —https://law.justia.com/codes/west-virginia/chapter-38/article-1/section-38-1-7/?utm_source=chatgpt.com

• Wisconsin —

Tax —https://docs.legis.wisconsin.gov/statutes/statutes/75/69

Mortgage —https://docs.legis.wisconsin.gov/statutes/statutes/846/08

• Wyoming —

Tax —https://law.justia.com/codes/wyoming/title-39/chapter-13/section-39-13-108/

Mortgage —https://law.justia.com/codes/wyoming/title-34/chapter-4/section-34-4-113/