5088

Every deed of transfer of real property or of a share thereof, and every mortgage or other collateral of debt secured by real property which is presented before the Property Registry shall be set aside and specially registered by the corresponding Property Registrar in a special transfer book which shall be made available by the Collection Center, and this book shall include the date of transfer, the real estate registry number of the transferred property, the name and address of the person to whom the property has been transferred, the name and address of the person under whose name said real properties, the shares therein, or the debt secured by the real property were appraised and on whom the payment of the tax was levied, and a reference to the registrar’s files or registry in which said property is most thoroughly described. Said transfer books or copies shall be sent to the Collection Center at its request and they shall be available for inspection by the Secretary of the Treasury.\nHistory —Aug. 30, 1991, No. 83, § 3.38.