§ 27-31-83. Documentary tax stamps; proof of payment.
[Effective until January 1, 2009, this section will read:]
The mineral documentary tax shall be paid by the purchase of documentary tax stamps from the chancery clerk of the county in which the land affected by the sale, lease or reservation or other instrument of such oil, gas or other minerals is situate, and the said clerk shall cancel such stamps by stamping or writing the name of the county on the face thereof and affix same to the instrument when filed for recording and shall show upon the face or margin of the record thereof the amount of the said stamps so affixed by him.
[Effective from and after January 1, 2009, this section will read:]
The mineral documentary tax shall be paid to the chancery clerk of the county in which the land affected by the sale, lease or reservation or other instrument of the oil, gas or other minerals is situated. Upon payment of the tax, the chancery clerk shall note on the face or margin of the instrument, the following: (a) the fact of the payment; (b) the total amount of the tax paid in conjunction with the recording of the instrument; and (c) the name of the county in which the instrument is filed. This notation shall constitute sufficient proof of payment of the tax.
Sources: Codes, 1942, § 9701-07; Laws, 1946, ch. 409, § 7; Laws, 2008, ch. 381, § 4, eff from and after Jan. 1, 2009.
§ 27-31-83. Documentary tax stamps; proof of payment.
[Effective until January 1, 2009, this section will read:]
The mineral documentary tax shall be paid by the purchase of documentary tax stamps from the chancery clerk of the county in which the land affected by the sale, lease or reservation or other instrument of such oil, gas or other minerals is situate, and the said clerk shall cancel such stamps by stamping or writing the name of the county on the face thereof and affix same to the instrument when filed for recording and shall show upon the face or margin of the record thereof the amount of the said stamps so affixed by him.
[Effective from and after January 1, 2009, this section will read:]
The mineral documentary tax shall be paid to the chancery clerk of the county in which the land affected by the sale, lease or reservation or other instrument of the oil, gas or other minerals is situated. Upon payment of the tax, the chancery clerk shall note on the face or margin of the instrument, the following: (a) the fact of the payment; (b) the total amount of the tax paid in conjunction with the recording of the instrument; and (c) the name of the county in which the instrument is filed. This notation shall constitute sufficient proof of payment of the tax.
Sources: Codes, 1942, § 9701-07; Laws, 1946, ch. 409, § 7; Laws, 2008, ch. 381, § 4, eff from and after Jan. 1, 2009.
§ 27-31-83. Documentary tax stamps; proof of payment.
[Effective until January 1, 2009, this section will read:]
The mineral documentary tax shall be paid by the purchase of documentary tax stamps from the chancery clerk of the county in which the land affected by the sale, lease or reservation or other instrument of such oil, gas or other minerals is situate, and the said clerk shall cancel such stamps by stamping or writing the name of the county on the face thereof and affix same to the instrument when filed for recording and shall show upon the face or margin of the record thereof the amount of the said stamps so affixed by him.
[Effective from and after January 1, 2009, this section will read:]
The mineral documentary tax shall be paid to the chancery clerk of the county in which the land affected by the sale, lease or reservation or other instrument of the oil, gas or other minerals is situated. Upon payment of the tax, the chancery clerk shall note on the face or margin of the instrument, the following: (a) the fact of the payment; (b) the total amount of the tax paid in conjunction with the recording of the instrument; and (c) the name of the county in which the instrument is filed. This notation shall constitute sufficient proof of payment of the tax.
Sources: Codes, 1942, § 9701-07; Laws, 1946, ch. 409, § 7; Laws, 2008, ch. 381, § 4, eff from and after Jan. 1, 2009.
