Exhibit 25-1
Unified Transfer Tax Rates
Taxable Transfers
Tax on
Taxable
Transfers
Not Over
Over
Amount
Rate
$0
$10,000
$0
18%
10,000
20,000
1,800
20%
20,000
40,000
3,800
22%
40,000
60,000
8,200
24%
60,000
80,000
13,000
26%
80,000
100,000
18,200
28%
100,000
150,000
23,800
30%
150,000
250,000
38,800
32%
250,000
500,000
70,800
34%
500,000
750,000
155,800
37%
750,000
1,000,000
248,300
39%
1,000,000
1,250,000
345,800
41%
1,250,000
1,500,000
448,300
43%
1,500,000
2,000,000
555,800
45%
2,000,000
2,500,000
780,800
49%
2,500,000
3,000,000
1,025,800
50%
3,000,000
3,500,000
1,295,800
51%
3,500,000
4,000,000
1,595,800
52%
4,000,000
5,000,000
1,895,800
54%
5,000,000
10,000,000
2,345,800
55%
10,000,000
15,000,000
4,345,800
56%
15,000,000
18,000,000
5,345,800
57%
18,000,000
20,000,000
5,985,800
58%
20,000,000
21,000,000
6,785,800
59%
21,000,000
22,000,000
7,785,800
60%
22,000,000
23,000,000
8,985,800
61%
23,000,000
24,000,000
10,385,800
62%
24,000,000
25,000,000
11,985,800
63%
25,000,000
26,000,000
13,785,800
64%
26,000,000
27,000,000
15,785,800
65%
27,000,000
28,000,000
17,985,800
66%
28,000,000
29,000,000
20,385,800
67%
29,000,000
30,000,000
22,985,800
68%
30,000,000
31,000,000
25,785,800
69%
31,000,000
32,000,000
28,785,800
70%
32,000,000
33,000,000
32,985,800
71%
33,000,000
34,000,000
37,385,800
72%
34,000,000
35,000,000
42,985,800
73%
35,000,000
36,000,000
48,785,800
74%
36,000,000
37,000,000
54,785,800
75%
37,000,000
38,000,000
61,985,800
76%
38,000,000
39,000,000
69,385,800
77%
39,000,000
40,000,000
76,985,800
78%
40,000,000
41,000,000
84,785,800
79%
41,000,000
42,000,000
92,785,800
80%
42,000,000
43,000,000
101,985,800
81%
43,000,000
44,000,000
111,385,800
82%
44,000,000
45,000,000
120,985,800
83%
45,000,000
46,000,000
130,785,800
84%
46,000,000
47,000,000
140,785,800
85%
47,000,000
48,000,000
150,985,800
86%
48,000,000
49,000,000
161,385,800
87%
49,000,000
50,000,000
171,985,800
88%
50,000,000
60,000,000
182,785,800
89%
60,000,000
70,000,000
243,785,800
90%
70,000,000
80,000,000
303,785,800
91%
80,000,000
90,000,000
363,785,800
92%
90,000,000
100,000,000
423,785,800
93%
100,000,000
150,000,000
483,785,800
94%
150,000,000
250,000,000
933,785,800
95%
250,000,000
500,000,000
1,683,785,800
96%
500,000,000
750,000,000
3,183,785,800
97%
750,000,000
1,000,000,000
4,683,785,800
98%
1,000,000,000
1,250,000,000
6,183,785,800
99%
1,250,000,000
1,500,000,000
7,683,785,800
100%
1,500,000,000
1,750,000,000
9,183,785,800
101%
1,750,000,000
2,000,000,000
10,683,785,800
102%
2,000,000,000
2,250,000,000
12,183,785,800
103%
2,250,000,000
2,500,000,000
13,683,785,800
104%
2,500,000,000
2,750,000,000
15,183,785,800
105%
2,750,000,000
3,000,000,000
16,683,785,800
106%
3,000,000,000
3,250,000,000
18,183,785,800
107%
3,250,000,000
3,500,000,000
19,683,785,800
108%
3,500,000,000
3,750,000,000
21,183,785,800
109%
3,750,000,000
4,000,000,000
22,683,785,800
110%
4,000,000,000
4,250,000,000
24,183,785,800
111%
4,250,000,000
4,500,000,000
25,683,785,800
112%
4,500,000,000
4,750,000,000
27,183,785,800
113%
4,750,000,000
5,000,000,000
28,683,785,800
114%
5,000,000,000
5,250,000,000
30,183,785,800
115%
5,250,000,000
5,500,000,000
31,683,785,800
116%
5,500,000,000
5,750,000,000
33,183,785,800
117%
5,750,000,000
6,000,000,000
34,683,785,800
118%
6,000,000,000
6,250,000,000
36,183,785,800
119%
6,250,000,000
6,500,000,000
37,683,785,800
120%
6,500,000,000
6,750,000,000
39,183,785,800
121%
6,750,000,000
7,000,000,000
40,683,785,800
122%
7,000,000,000
7,250,000,000
42,183,785,800
123%
7,250,000,000
7,500,000,000
43,683,785,800
124%
7,500,000,000
7,750,000,000
45,183,785,800
125%
7,750,000,000
8,000,000,000
46,683,785,800
126%
8,000,000,000
8,250,000,000
48,183,785,800
127%
8,250,000,000
8,500,000,000
49,683,785,800
128%
8,500,000,000
8,750,000,000
51,183,785,800
129%
8,750,000,000
9,000,000,000
52,683,785,800
130%
9,000,000,000
9,250,000,000
54,183,785,800
131%
9,250,000,000
9,500,000,000
55,683,785,800
132%
9,500,000,000
9,750,000,000
57,183,785,800
133%
9,750,000,000
10,000,000,000
58,683,785,800
134%
10,000,000,000
10,250,000,000
60,183,785,800
135%
10,250,000,000
10,500,000,000
61,683,785,800
136%
10,500,000,000
10,750,000,000
63,183,785,800
137%
10,750,000,000
11,000,000,000
64,683,785,800
138%
11,000,000,000
11,250,000,000
66,183,785,800
139%
11,250,000,000
11,500,000,000
67,683,785,800
140%
11,500,000,000
11,750,000,000
69,183,785,800
141%
11,750,000,000
12,000,000,000
70,683,785,800
142%
12,000,000,000
12,250,000,000
72,183,785,800
143%
12,250,000,000
12,500,000,000
73,683,785,800
144%
12,500,000,000
12,750,000,000
75,183,785,800
145%
12,750,000,000
13,000,000,000
76,683,785,800
146%
13,000,000,000
13,250,000,000
78,183,785,800
147%
13,250,000,000
13,500,000,000
79,683,785,800
148%
13,500,000,000
13,750,000,000
81,183,785,800
149%
13,750,000,000
14,000,000,000
82,683,785,800
150%
14,000,000,000
14,250,000,000
84,183,785,800
151%
14,250,000,000
14,500,000,000
85,683,785,800
152%
14,500,000,000
14,750,000,000
87,183,785,800
153%
14,750,000,000
15,000,000,000
88,683,785,800
154%
15,000,000,000
15,250,000,000
90,183,785,800
155%
15,250,000,000
15,500,000,000
91,683,785,800
156%
15,500,000,000
15,750,000,000
93,183,785,800
157%
15,750,000,000
16,000,000,000
94,683,785,800
158%
16,000,000,000
16,250,000,000
96,183,785,800
159%
16,250,000,000
16,500,000,000
97,683,785,800
160%
16,500,000,000
16,750,000,000
99,183,785,800
161%
16,750,000,000
17,000,000,000
100,683,785,800
162%
17,000,000,000
17,250,000,000
102,183,785,800
163%
17,250,000,000
17,500,000,000
103,683,785,800
164%
17,500,000,000
17,750,000,000
105,183,785,800
165%
17,750,000,000
18,000,000,000
106,683,785,800
166%
18,