Section 3B. If a register of deeds through his county treasurer has paid the premium for a surety company bond required in connection with the obtaining, keeping and selling of such stamps, the commissioner, on proof of such payment, shall certify to the comptroller the amount so paid, and the state treasurer shall reimburse the county therefor.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64d - Excise on Deeds, Instruments and Writings
Section 1 - Rate of Taxation; Instrument Excepted
Section 2 - Person Subject to Tax; Method of Denoting Payment; ''person'' Defined
Section 3 - Use of Stamps for Payment of Tax; Metering Machines, Etc.
Section 3a - Funds at Registries of Deeds for Purchase of Excise Stamps for Sale, Etc.
Section 3b - Reimbursement by State of Counties for Bond Premiums
Section 4 - Erroneously Affixed Stamps; Abatement
Section 6 - Powers and Duties of Commissioner; Penalty for Interference, False Entries, Etc.
Section 6a - Failure to Affix Stamps; Penalty
Section 6b - Refusal to Register; Lack of Required Stamps
Section 7 - Penalty for False Affixation of Stamps
Section 8 - Penalty for Illegal Removal of Stamp
Section 9 - Penalty for Fraudulent Use of Stamp
Section 10 - Disposition of Tax Receipts
Section 11 - Deeds Excise Fund