Section 350-52-008 - DEEDS RECORDED IN MORE THAN ONE COUNTY008.01 Where a deed transfers real property situated in two or more counties, the register of deeds in each county wherein the deed is offered for recording shall ascertain and compute the documentary stamp tax due for the transfer of the real property located within that county and collect the tax. The register of deeds in each county shall affix the stamp as provided in Reg-52-007 and note on the stamp the affixing county.350 Neb. Admin. Code, ch. 52, § 008