Code of Arkansas Rules Title 26 — Taxation
26 CAR § 166-103
Acceptance of deed without affidavit
(a) On and after June 27, 1985, the clerk may accept a deed for filing without an affidavit as required by Acts 1971, No. 275, § 4, as amended, if the instrument contains or is accompanied by a statement in the following form:
"I certify under penalty of false swearing that at least the legally correct amount of documentary stamps have been placed on this instrument.
____
Grantee or Grantee's Agent
____
Grantee's Address"
(b) This statement may be:
(1) Stamped on the deed;
(2) Typed or printed as part of the deed; or
(3) Attached to the deed
(c) The statement shall be recorded by the clerk as though it were a part of the deed in such a manner that the statement will clearly appear in the records of the clerk.
(d) The statement must be signed by the grantee or his or her agent, and the grantee's address shall be clearly shown in such a manner as to cause it to clearly appear in the records of the clerk.
Source: view the official text
In this chapter (3 sections)
- 166-101 · Purpose
- 166-102 · Real estate transfer tax exemptions
- 166-103 · Acceptance of deed without affidavit