Legislation
SECTION 1438-I
Liability of recording officer
Tax (TAX) CHAPTER 60, ARTICLE 31-A-1
* § 1438-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 he or she shall collect so long as he or she 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.
* NB Repealed December 31, 2026
not be liable for any inaccuracy in the amount of tax imposed pursuant
to this article that he or she shall collect so long as he or she 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.
* NB Repealed December 31, 2026