State law requires that the public pay an excise tax in the form of a documentary stamp tax on certain documents specified by law, such as deeds and promissory notes. The State could save over $4 million annually by eliminating the use of physical documentary stamps and commissions paid to county clerks for processing a report the Department is unable to use effectively. Although annual collections from documentary stamp tax audits have increased by $3.3 million during the past five years, the Department's audit productivity could be further enhanced.