Legislation
SECTION 1449-IIIIII
Liability of recording officer
Tax (TAX) CHAPTER 60, ARTICLE 31-H
§ 1449-iiiiii. 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.
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.