(a) Instruments where the value of the consideration is less than $100.00.
(b)
Instruments evidencing contracts or transfers which are not
to be performed wholly within this state insofar as such
instruments include land lying outside of this state.
(c)
Written instruments which this state is prohibited from taxing
under the constitution or statutes of the United States.
(d)
Instruments or writings given as security or any assignment
or discharge thereof.
(e)
Instruments evidencing leases, including oil and gas leases,
or transfers of such leasehold interests.
(f)
Instruments evidencing any interests which are assessable
as personal property.
(g)
Instruments evidencing the transfer of rights and interests
for underground gas storage purposes.
(h)
Instruments:
(i)
in which the grantor is the United States, the state, any
political subdivision or municipality thereof, or officer
thereof acting in his official capacity;
(ii)
given in foreclosure or in lieu of foreclosure of a loan
made, guaranteed or insured by the United States, the state,
any political subdivision or municipality thereof or
officer thereof acting in his official capacity;
(iii)
given to the United States, the state, or 1 of their officers
as grantee, pursuant to the terms or guarantee or insurance
of a loan guaranteed or insured by the grantee.
(i)
Conveyances from a husband or wife or husband and wife creating
or disjoining a tenancy by the entireties in the grantors
or the grantor and his or her spouse.
(j)
Judgments or orders of courts of record making or ordering
transfers, except where a specific monetary consideration
is specified or ordered by the court therefore.
(k)
Instruments used to straighten boundary lines where no monetary
consideration is given.
(l)
Instruments to confirm titles already vested in grantees,
such as quitclaim deeds to correct flaws in titles.
(m)
Land contracts whereby the legal title does not pass to the
grantee until the total consideration specified in the contract
has been paid.
(n)
Instruments evidencing the transfer of mineral rights and
interests.
(o)
Instruments creating a joint tenancy between 2 or more persons
where at least 1 of the persons already owned the property.
