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This entry was published on 2014-09-22
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SECTION 1449-N
Liability of recording officer
Tax (TAX) CHAPTER 60, ARTICLE 31-C
§ 1449-n. 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 he shall collect so long as he shall compute and
collect such tax on the amount of consideration or the value of the
interest conveyed as such amounts are provided to him or her by the
person paying the tax.