350 NAC 52-007. STAMP

REG-52-007 STAMP 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; 007.02B 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. (Sections 76-902, and 76-904 through 76-908, R.R.S. 2003, and sections 76-901 and 76 903, R.S.Supp., 2005.)