§ 8-846. Primary liability for tax.

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The primary liability for payment of said tax shall be borne by the grantee or purchaser involved in any such transaction; and it shall be unlawful for the grantee or purchaser to accept a conveyance if the transfer tax has not been paid. If the tax has not been paid and the stamps affixed to the deed, then the grantee's title shall be subject to the lien provided in section 8-854, and the grantee or purchaser shall be liable for payment of the tax. The tax herein levied shall be in addition to any and all other taxes.

(Code 1993, § 9-15.3)

                    
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