Section 78-B:5 Stamps and Indicia.

The commissioner of revenue administration shall determine and prescribe the size, shape and design of the stamps and their denominations, and shall approve the use of any machine or mechanical device used to produce indicia of payment of the tax imposed by this chapter. Stamps shall be for sale at the registry of deeds in each county, and at such other places as the commissioner shall determine.

Source. 1967, 320:1. 1973, 544:11, XIX. 1975, 439:10, eff. July 1, 1975.