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2007 SESSION
HB 2291 Recordation tax; taxes levied on deeds and contracts.
Introduced by: Jennifer L. McClellan | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
State recordation tax; exemptions. Provides that the state recordation tax levied on every deed admitted to record and on every contract or memorandum thereof relating to real or personal property admitted to record shall not apply to any deed conveying real estate or lease of real estate to the surviving or new limited partnership or business trust upon a merger or consolidation to which two or more such entities are parties, or in a reorganization within the meaning of § 368 (a) (1) (C) and (F) of the Internal Revenue Code as amended.
FULL TEXT
HISTORY
- 01/09/07 House: Prefiled and ordered printed; offered 01/10/07 071645402
- 01/09/07 House: Referred to Committee on Finance
- 01/15/07 House: Stricken from docket by Finance by voice vote