Section 40-20-34 Tax payable to probate judge; entries on instrument and record.
Section 40-20-34
Tax payable to probate judge; entries on instrument and record.
Such tax shall be paid to the probate judge of the county in which the land affected by the sale, lease or reservation or other instrument of such oil, gas or other minerals is situated, and the said judge shall stamp or write the name of the county and the amount of tax paid on the face of the instrument when filed for recording and shall show upon the face or margin of the record thereof the amount of tax paid.
(Acts 1957, No. 261, p. 332, §5; Acts 1961, No. 864, p. 1346, §1.)