Documentary Tax Stamp

"Imposes an excise tax on deeds and listed instruments and writings. When the consideration of the interest or property conveyed, exclusive of the value of any lien or encumbrance at the time of the sale, falls between $100 and $500, the tax will be $2, and $2 will be added for each each additional $500 in value or fraction thereof. However, Barnstable county, the excise tax will be $1.50 for each $500 or fractional part of said consideration, excluding a consideration of between $0-$100.M.G.L. c. 64D, §1

Requires that the tax be paid by the person who makes or signs the deed, instrument or writing, or for whose benefit the same is made or signed. The payment of the tax shall be denoted by adhesive stamps. M.G.L. c. 64D, §2"