Sec. 03.04.12.06. Additional Requirements for Recordation or Filing

A. If a payment is required pursuant to Regulation .03B(1) of this chapter, the person presenting the deed or other instrument of transfer shall present the following additional documents to the clerk or the Department:

(1) Copies A and B of the Return of Income Tax Withholding for Nonresident Sale of Real Property;

(2) If issued by the Comptroller, the Certificate of Full or Partial Exemption; and

(3) A separate check in the amount of the tax required to be withheld that is made payable to the clerk or to the Department.

B. The Return of Income Tax Withholding for Nonresident Sale of Real Property required under §A(1) of this regulation shall be signed under oath by:

(1) The transferor of the property;

(2) An agent of the transferor; or

(3) The real estate reporting person.