§ 31-44-21 - Documentary stamps.
SECTION 31-44-21
§ 31-44-21 Documentary stamps. – (a) The payment of the tax imposed by this chapter shall be evidenced by theaffixing of a documentary stamp or stamps to instrument by the person making,executing, delivering, or presenting for recording the instrument and only theoriginal instrument shall be accepted for recording. The stamps shall beaffixed in the manner that is consistent with § 44-25-4.1 authorizing theuse of hand stamps. The recorder of deeds or clerks shall affix upon the faceof each original instrument, by hand stamp issued by the tax administrator, areceipt clearly showing the amount of tax paid by the person making, executing,delivering, or presenting for recording the original instrument.
(b) Whenever a hand stamp is authorized and used, theprovisions of § 44-25-4(b) and (c) shall apply to the hand stamp.