Legislation

Search OpenLegislation Statutes

Viewing most recent revision (from 2026-02-27)

SECTION 1439-III*2

Liability of recording officer

Tax (TAX) CHAPTER 60, ARTICLE 31-A-4*2

* § 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 such recording officer 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 the recording officer by the person paying the tax.

* NB Repealed December 31, 2045

* NB There are 2 § 1439-iii's