Section 350-52-005 - COMPUTATION OF TAX005.01 The rate of the tax is two dollars and twenty-five cents for each one thousand dollars of value or fraction thereof.005.02 The table of value promulgated by the Department of Revenue to assist in determining the tax due shall be used by the register of deeds.005.03 The register of deeds shall maintain records of the documentary stamp tax collected for purposes of audit for three years.005.04 The register of deeds is responsible for the money collected for the documentary stamp tax, and this money shall not be commingled with county funds but shall be remitted as required in Reg-52-006.005.05 The register of deeds shall not accept payment of documentary stamp tax in an amount more or less than that indicated by applying the full actual consideration or current market value, as the case may be, to the table in Reg-52-005.02.005.06 The register of deeds shall not accept payment of documentary stamp tax before the date of the recording of the deed.350 Neb. Admin. Code, ch. 52, § 005