Article 20. Specifics of collecting state fees for the performance of notarial acts

The state duty for the performance of notarial acts is collected by notaries when they are performed, and for the issuance of duplicates of documents contained in the notary's files, copies of documents, extracts from the register of notarial acts — when they are issued.

The state duty on transactions in which one party is exempted from paying the state duty shall be paid in full by the other party.

In cases where the sums of money for acceptance on the deposit of a notary are received by mail or from a bank, the amounts due of the state duty are withheld from the received money, and their remainder is accepted for deposit. The withheld amounts of the state fee are credited to the budget at the next time the notary submits the deposit amounts to the bank against the bank receipt, which is kept in the files of the notary office.

For notarial actions performed outside the premises of a notary office, the state fee is charged in double amount, with the exception of notarial actions performed in the premises of citizens' self-government bodies during visiting receptions of notaries, as well as notarization of powers of attorney of persons in prison or in custody.

In cases where there are several heirs (including heirs by law, by will and entitled to an obligatory share in the inheritance), the state duty shall be calculated from the share of the inheritance due to each heir.

If there are minor heirs (including those who are not children of the heirs), the state duty is levied only from adult heirs proportionately to their share in the inheritance.

If, at the request of the heirs, a certificate of the right to inheritance is issued for a part of the inherited property, the state duty is calculated at the rate established for that part of the property, which is indicated in the issued certificate. Upon the subsequent presentation of a certificate for the remainder of the property, the state duty is levied in proportion with the deduction of the part paid for the issuance of the previous (previous) certificate (s).

In cases where a part of the inherited property is transferred to the heirs by will in the presence of other heirs by law at the same time, the state duty on the part of the property under the will shall be calculated separately, and for the rest of the property it shall be calculated according to the general procedure.

In cases where a compulsory share of the inheritance is allocated from the property inherited by law and by will, the state duty shall be calculated on all property both for the part related to the right of inheritance under the law, and the compulsory share.