Chapter 3.68 REAL ESTATE EXCISE TAX This chapter is included in your selections. Sections: 3.68.010 Tax imposed. 3.68.020 Lien. 3.68.030 Seller’s obligation. 3.68.040 Collection. 3.68.050 Disbursal of tax proceeds. 3.68.060 Deposit in real estate excise tax fund.