Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 52 - Documentary Stamp Tax Regulations
Section 350-52-001 - NATURE OF THE DOCUMENTARY STAMP TAX
Universal Citation: 350 NE Admin Rules and Regs ch 52 ยง 001
Current through September 17, 2024
001.01 The documentary stamp tax is a tax upon the grantor for the privilege of transferring beneficial interest in or legal title to real property located in the state of Nebraska based upon the value of the real property transferred. The tax is due when a deed is offered for recording, unless it is exempt. Payment of this tax or exemption therefrom is evidenced by a stamp the register of deeds affixes to each deed prior to recording. The stamp shall not be subsequently removed from the deed.
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