Section 1104-D. Documentary Stamps.--(a) The payment of the tax imposed under this article shall be evidenced by the affixing of a documentary stamp or stamps to every document by the person making, executing, delivering or presenting for recording such document. The stamps shall be affixed in such manner that their removal will require the continued application of steam or water, and the person using or affixing the stamps shall write, stamp or cause to be written or stamped thereon the initials of that person's name and the date upon which the stamps are affixed or used so that the stamps may not again be used, provided that the Department of Revenue may prescribe such other method of cancellation as it may deem expedient.
(b) The department may, in its discretion, use documentary license meter impressions or similar indicia of payment in lieu of stamps.
(1104-D added July 7, 2005, P.L.149, No.40)
Compiler's Note: Section 24(5)(v) of Act 40 of 2005, which added section 1104-D, provided that section 1104-D shall apply to any document made, executed, delivered, accepted or presented for recording 90 days after the effective date of section 24(5).