(1) Upon the payment of the tax, the commissioner of revenue shall issue receipt therefor in duplicate to the executor.
(2) Upon the payment of a fee of one dollar ($1.00) to the commissioner, which fee shall accrue to the state, the executor or any other person shall be entitled to receive from the commissioner a certificate to the effect that the tax upon any particular parcel, or tract, of real estate has been paid, and such certificate may be recorded in the office of the register of the county in which such real estate is situated, and shall be conclusive proof that the tax applicable to such real estate has been paid.