Upon the filing for record of a transfer under Section 40-22-6 and upon payment of such tax and recording fees, the probate judge or his clerk shall certify on such transfer the fact that the said tax has been paid; and, when so certified by the probate judge or his clerk, such transfer and all subsequent transfers thereof shall be admitted to record in any county wherein any of the property mentioned in the mortgage, deed of trust, contract of conditional sale, or other instrument of like character so transferred is situated without the payment of any further tax thereon, except the fee to the probate judge for recording such transfer.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Section 40-22-1 - Deeds, Bills of Sale, Etc.
Section 40-22-2 - Mortgages, Deeds of Trust, etc., Generally.
Section 40-22-3 - Tax on Mortgages Not Applicable to Any Bank Unless Applicable to All.
Section 40-22-4 - Exemption of Production Credit Corporations and Associations.
Section 40-22-5 - Exemption of Certain Farm Loans From Tax.
Section 40-22-5.1 - Exemption of Certain Conveyances by Religious Organizations From Tax.