2005 North Carolina Code - General Statutes § 105-228.32. Instrument must be marked to reflect tax paid.
§ 105‑228.32. Instrument must be marked to reflect tax paid.
A person who presents an instrument for registration must report to the Register of Deeds the amount of tax due. Before the instrument may be recorded, the Register of Deeds must collect the tax due and mark the instrument to indicate that the tax has been paid and the amount of the tax paid. (1967, c. 986, s. 1; 1969, c. 599, s. 1; 1973, c. 476, s. 193; 1999‑28, s. 1.)
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