Mortgage recording tax advisory opinions - 2020 (TSB-A)
An Advisory Opinion is issued at the request of a person or entity. It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts. An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.
View advisory opinions from another year:
- 2020
- 2014
- 2013
- 2012
- 2011
- 2010
- 2009
- 2008
- 2007
- 2006
- 2004
- 2002
- 2001
- 2000
- 1999
- 1998
- 1997
- 1996
- 1995
- 1994
- 1993
- 1992
- 1991
- 1990
- 1989
- 1986
- 1985
- 1984
- 1982
- 1981
| Number | Petitioner |
|---|---|
| TSB-A-20(1)R | Petitioner asks whether the mortgage recording tax (MRT) must be paid to record an Agreement for Modification, Re-Amortization, or Extension of a Mortgage (“the Agreement”) which was intended to replace a previously recorded mortgage (the prior mortgage) that was erroneously discharged. |
Other information
Updated: