TITLE V
TAXATION

CHAPTER 78-B
TAX ON TRANSFER OF REAL PROPERTY

Section 78-B:5

    78-B:5 Indicia of Tax Paid. – The commissioner of revenue administration shall determine and prescribe the size, shape and design of the indicia of tax paid and shall approve the use of any machine or mechanical device used to produce indicia of payment of the tax imposed by this chapter. Evidence of payment of the tax imposed by this chapter shall be affixed by the registry of deeds in each county, and at such other places as the commissioner shall determine.

Source. 1967, 320:1. 1973, 544:11, XIX. 1975, 439:10, eff. July 1, 1975. 2018, 171:3, eff. July 1, 2018.