§ 26-60-110 - Recordation of deed.
26-60-110. Recordation of deed.
(a) It shall be the duty of the grantee or buyer or his or her agent to furnish proof of payment of tax as provided in this chapter before the real estate transfer instrument may be accepted by the county recorder of deeds for recordation.
(b) The county recorder of deeds shall not record any instrument evidencing a transfer of title subject to this chapter unless:
(1) The instrument at the time it is presented for recording shall have attached thereto or be accompanied by an affidavit in the form provided in this chapter, containing the information required in this chapter, and have documentary stamps attached to the face of the instrument evidencing full payment of the real property transfer tax on the transaction. The instrument shall contain a notation on its face which shall be recorded as part of the instrument that the affidavit was completed; or
(2) (A) In the alternative, the instrument has stamped thereon or attached thereto in a manner which will cause it to be recorded as a part of the instrument the following statement:
"I certify under penalty of false swearing that the legally correct amount of documentary stamps have been placed on this instrument".
(B) This statement shall be signed by the grantee or his or her agent, and the grantee's address shall be clearly shown on the instrument.
(c) The county recorder of deeds shall not record any instrument whereon documentary stamps are attached in such manner that the amount printed on each stamp is not visible.