Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 52 - Documentary Stamp Tax Regulations
Section 350-52-008 - DEEDS RECORDED IN MORE THAN ONE COUNTY
Universal Citation: 350 NE Admin Rules and Regs ch 52 ยง 008
Current through September 17, 2024
008.01 Where a deed transfers real property situated in two or more counties, the register of deeds in each county wherein the deed is offered for recording shall ascertain and compute the documentary stamp tax due for the transfer of the real property located within that county and collect the tax. The register of deeds in each county shall affix the stamp as provided in Reg-52-007 and note on the stamp the affixing county.
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