§ 11-3-212. PAYMENT, RECEIPT, EVIDENCE.

(a)

Method of payment. The payment of the tax imposed by this subtitle shall be made to the county at the office of the Director in the county courthouse.

(b)

Receipt.

(1)

The person paying the transfer tax is entitled to receive a copy of a receipt for the payment of the tax.

(2)

The Director shall determine the form of the receipt.

(c)

Evidence of payment. As evidence of payment of the tax, the Director or the Director's authorized representative shall affix an official receipt on the instrument of writing which shall be of the same character and description as the receipt which is placed by the Director on bills for state and county taxes.

(1988 Code, §§ 33-127, 33-134, 33-135) (Bill No. 87, 1990, § 2, 8-13-1990; Bill No. 68, 1992, § 1, 7-1-1992; Bill No. 128, 1992, § 2, 7-13-1992; Bill No. 66-95, § 2, 6-30-1995; Bill No. 102-95, § 1, 7-1-1995; Bill No. 49-96, § 20, 7-1-1996; Bill No. 153-97, § 1, 3-8-1998; Bill No. 8-01, § 1, 4-14-2001; Bill No. 33-03, § 2, 7-1-2004)