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This entry was published on 2025-11-28
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SECTION 1450-I

Liability of recording officer

Tax (TAX) CHAPTER 60, ARTICLE 31-J

* § 1450-i. 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 Effective February 19, 2026

* NB Repealed December 31, 2045