§ 31A — Notice to commissioner of revenue; recording

Section 31A. Within sixty days after the recording of any deed in which the grantee is described as a trustee, or of any declaration of trust, the register in whose office such deed or declaration is recorded shall send by mail to the commissioner of revenue a notification of the recording thereof, stating the name of the grantor and of the grantee or the trustee, and the date of recording.