§ 105-228.32. Instrument must be marked to reflect tax paid. - North Carolina Statutes

§ 105‑228.32. Instrument must be marked to reflect tax paid.

A person who presents aninstrument for registration must report to the Register of Deeds the amount oftax due. It is the duty of the person presenting the instrument forregistration to report the correct amount of tax due. Before the instrument maybe recorded, the Register of Deeds must collect the tax due and mark theinstrument to indicate that the tax has been paid and the amount of the taxpaid.  (1967, c.986, s. 1; 1969, c. 599, s. 1; 1973, c. 476, s. 193; 1999‑28, s. 1; 2009‑454,s. 2.)