Chapter 4.12 REAL ESTATE EXCISE TAX This chapter is included in your selections. Sections: 4.12.005 Real estate excise tax. 4.12.010 Creation and purpose. 4.12.012 Sources of resources. 4.12.013 Administration of fund. 4.12.015 Disposal of tax. 4.12.025 Lien. 4.12.035 Seller’s obligation. 4.12.045 Collection. 4.12.055 Severability.