Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 52 - Documentary Stamp Tax Regulations
Section 350-52-007 - STAMP

Universal Citation: 350 NE Admin Rules and Regs ch 52 ยง 007

Current through September 17, 2024

007.01 The Department of Revenue shall provide each register of deeds with a stamping device to imprint the stamp directly on each deed. Only the stamp provided by the Department of Revenue shall be used for purposes of the documentary stamp tax act.

007.02 It is the responsibility of the register of deeds to see that each deed offered for recording is clearly and legibly imprinted with the stamp provided by the Department of Revenue. However, this stamp is not complete until the register of deeds has placed the following information on the stamp:

007.02A The initials of the register of deeds or his or her authorized assistant who actually collected the tax or recognized an exemption and placed the stamp upon the deed;

004.02B The date of recording;

007.02C The amount of tax collected or the word exempt and

007.02D The applicable exemption number, if exempt.

007.03 Cancellation of a stamp shall be considered to have occurred when the stamp is imprinted directly on the deed, completed as required in Reg-52-007.02, and the deed is recorded.

007.04 The register of deeds shall be responsible for affixing the stamp in such a manner and color that is capable of reproduction.

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