Section 1108-D. Failure to Affix Stamps.--No document upon which tax is imposed under this article shall at any time be made the basis of any action or other legal proceeding nor shall proof thereof be offered or received in evidence in any court of this Commonwealth or recorded in the office of any recorder of deeds of any county of this Commonwealth unless a documentary stamp or stamps as provided in this article have been affixed thereto.
(1108-D added July 7, 2005, P.L.149, No.40)
Compiler's Note: Section 24(5)(ix) of Act 40 of 2005, which added section 1108-D, provided that section 1108-D shall apply to any document made, executed, delivered, accepted or presented for recording 90 days after the effective date of section 24(5).