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Mortgage recording tax advisory opinions - 2009 (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.
 

Mortgage recording tax advisory opinions - 2009 (TSB-A)
NumberPetitioner
TSB-A-09(3)R Whether a mortgage entered into by the New York State Power Authority as a co-mortgagee with private parties on an electric generating power plant is subject to State and New York City mortgage recording taxes
TSB-A-09(2)R Whether the recording of a mortgage entered into as the mortgagee by a domestic not-for-profit local development corporation incorporated under  1411 of the New York Not-For-Profit Corporation Law is subject to the State and New York City mortgage recording taxes
TSB-A-09(1)R Whether a mortgage recorded by a public benefit corporation in connection with a public development project is subject to mortgage recording tax

Other information

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