§ 1557-3. Declaration.

A declaration of the amount of tax due, signed by the party determining the tax or his agent, shall appear on the face of the document or on the separate paper, if the party submitting the document for recordation so requests, and the recorder may rely thereon; provided he has no reason to believe that the full amount of the tax due has not been paid. The declaration shall include a statement that the consideration or value on which the tax due was computed was, or that it was not, exclusive of the value of a lien or encumbrance remaining on the interest or property conveyed at the time of the sale.