§247-5  Imprinting of seal.  The tax
shall be evidenced as paid by the imprinting of an appropriate seal or seals on
the document or instrument, which imprinting or seal itself shall indicate on
its face the amount of the tax paid.  The seal or seals shall be so imprinted
upon the payment of the tax, together with the appropriate penalty and interest
where applicable, and, in any event, prior to the recordation or filing of the
document or instrument with the registrar of conveyances or the assistant registrar
of the land court.



For the purposes of this chapter, the director
may require that the documents or instruments be brought to any of the various
offices of the department of taxation for an examination of the instrument or
document, or for the purpose of having the seal imprinted on the document or
instrument. [L 1966, c 10, pt of §1; am L 1967, c 293, §3; HRS §247-5; am L
1968, c 5, §10]