In lieu of the affixing of a documentary stamp or stamps to every original instrument, the tax administrator may authorize and approve the use of a hand stamp to be used as a means of evidencing the payment of the tax imposed by this chapter. Where the use of a hand stamp is authorized, the recorder of deeds or clerks shall affix upon the face of each original instrument, by hand stamp issued by the tax administrator, a receipt clearly showing the amount of tax paid by the person making, executing, delivering, or presenting for recording the original instrument.
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