RSA 78-B:3 — Evidence of Payment. –

The payment of the tax imposed by this chapter shall be evidenced by indicia of tax paid as approved by the commissioner of revenue administration attached to the instrument in writing by which any real estate or any interest in real estate is sold, granted, assigned, transferred or otherwise conveyed to or vested in the purchaser, or grantee, or in any other person by the purchaser's or grantee's direction.