Sec. 1. In all actions, when United States Government stamps are required and used in original process, certificates, bonds, appraisements, deed of conveyance by sheriffs, and other instruments, the value of the stamp duties shall be taxed and collected as other costs in the action.
[Pre-1998 Recodification Citation: 34-2-21-1.]
As added by P.L.1-1998, SEC.48.