Legislation
SECTION 1439-III
Liability of recording officer
Tax (TAX) CHAPTER 60, ARTICLE 31-A-4
* § 1439-iii. Liability of recording officer. A recording officer
shall not be liable for any inaccuracy in the amount of tax imposed
pursuant to this article that they shall collect so long as they shall
compute and collect such tax on the amount of consideration or the value
of the interest conveyed as such amounts are provided to them by the
person paying the tax.
* NB Repealed December 31, 2045
* NB There are 2 § 1439-iii's
shall not be liable for any inaccuracy in the amount of tax imposed
pursuant to this article that they shall collect so long as they shall
compute and collect such tax on the amount of consideration or the value
of the interest conveyed as such amounts are provided to them by the
person paying the tax.
* NB Repealed December 31, 2045
* NB There are 2 § 1439-iii's