Code of Alabama - Title 40: Revenue and Taxation - Section 40-22-7 - Tax upon recording transfer of instrument recorded by exempt institution - Certification of payment of tax

Section 40-22-7 - Tax upon recording transfer of instrument recorded by exempt institution - Certification of payment of tax.

Upon the filing for record of a transfer under Section 40-22-6 and upon payment of such tax and recording fees, the probate judge or his clerk shall certify on such transfer the fact that the said tax has been paid; and, when so certified by the probate judge or his clerk, such transfer and all subsequent transfers thereof shall be admitted to record in any county wherein any of the property mentioned in the mortgage, deed of trust, contract of conditional sale, or other instrument of like character so transferred is situated without the payment of any further tax thereon, except the fee to the probate judge for recording such transfer.

(Acts 1951, No. 816, p. 1449, §2.)

Last modified: May 3, 2021