Legislation
SECTION 1430
Liability of recording officer
Tax (TAX) CHAPTER 60, ARTICLE 31-A
§ 1430. 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 by the person
paying the tax.
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 by the person
paying the tax.