(1) The clerk of each court or, for parentage proceedings, the clerk of the court or a delegate child support enforcement unit, shall prepare a report containing information and using forms as may be prescribed and furnished by the state registrar with respect to every decree entered by the court with respect to parentage, adoption, change of name, dissolution of marriage, legal separation, or declaration of invalidity of marriage, and every decree amending or nullifying such a decree and also with respect to every decree entered pursuant to section 25-2-114. On or before the tenth day of each month, or more frequently if so requested by the state registrar, the clerk shall forward to the state registrar the reports for all such decrees entered during the preceding period. (2) In order to help defray the maintenance of vital statistics records, and in addition to the tax levied under section 2-5-119, a tax of three dollars shall be levied upon each action with respect to parentage, adoption, change of name, dissolution of marriage, legal separation, or declaration of invalidity of marriage that is filed in the office of each clerk of a court of record in this state on or after July 1, 1985. The tax must be paid at the time the action is filed, and the clerk shall keep the tax in a separate fund and transmit the tax monthly to the state treasurer, who shall credit the same to the vital statistics records cash fund pursuant to section 25-2-121. A delegate child support enforcement unit acting pursuant to article 13 of title 26 is exempt from paying the tax authorized in this subsection (2).
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