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17 <br /> § 105-228.32. Instrument must be marked to reflect tax paid. <br /> A person who presents an instrument for registration must report to the Register of Deeds <br /> the amount of tax due. It is the duty of the person presenting the instrument for registration to <br /> report the correct amount of tax due. Before the instrument may be recorded, the Register of <br /> Deeds must collect the tax due and mark the instrument to indicate that the tax has been paid <br /> and the amount of the tax paid. (1967, c. 986, s. 1; 1969, c. 599, s. 1; 1973, c. 476, s. 193; <br /> 1999-28, s. 1; 2009-454, s. 2.) <br /> G.S. 105-228.32 Page 1 <br />