TITLE V
TAXATION

CHAPTER 78-B
TAX ON TRANSFER OF REAL PROPERTY

Section 78-B:6

    78-B:6 Recording. – The indicia of payment of the tax imposed by this chapter shall be attached to the deed, assignment or other instrument in writing before recording the same unless the instrument bears a statement that the transaction is not subject to the tax imposed by this chapter.

Source. 1967, 320:1, eff. Jan. 2, 1968. 2018, 171:3, eff. July 1, 2018.