Section 350-52-001 - NATURE OF THE DOCUMENTARY STAMP TAX001.01 The documentary stamp tax is a tax upon the grantor for the privilege of transferring beneficial interest in or legal title to real property located in the state of Nebraska based upon the value of the real property transferred. The tax is due when a deed is offered for recording, unless it is exempt. Payment of this tax or exemption therefrom is evidenced by a stamp the register of deeds affixes to each deed prior to recording. The stamp shall not be subsequently removed from the deed.350 Neb. Admin. Code, ch. 52, § 001