I could not see that anyone has asked this question in the past. We are doing a mortgage in Kansas, does the Mortgage Registration Fee go into the recording fees line and grouped with the mortgage sub title? Apparently, it is paid to the Register of Deeds of the county and is only paid if there is a mortgage.

I would also add that it is based on the loan amount - $.26 per thousand.

Since the tax is based on the loan amount it goes in the Transfer Taxes group. See the commentary to 37(g)(1).