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2010 SESSION

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SB 692 Probate tax; establishes tax on recordation of list of heirs, etc.

Introduced by: Frank M. Ruff, Jr. | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED:

Fee in lieu of probate tax.  Imposes a fee in the amount of $25 for the recordation of a list of heirs of a decedent who died intestate.

SUMMARY AS PASSED SENATE:

Fee in lieu of probate tax.  Imposes a fee in the amount of $25 for the recordation of a list of heirs of a decedent who died intestate.

SUMMARY AS INTRODUCED:

Tax in lieu of probate tax.  Establishes a tax on the recordation of a list of heirs recorded to transfer to an heir the real property of a decedent who died intestate, provided that the real property was not included in a grant of administration for which probate tax was paid. The tax would be imposed at the rate of $0.10 for every $100 of value of the real property so transferred, which rate of tax is the same as the current probate tax.