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Mortgage recording tax advisory opinions - 2010 (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 - 2010 (TSB-A)
NumberPetitioner
TSB-A-10(4)R Whether the recording of a First Supplemental Agreement to Leasehold Mortgage ("Supplemental Leasehold Mortgage") is exempt from the mortgage recording taxes (MRT) imposed by Article 11 of the Tax Law, when it is supplemental to and recorded after a mortgage filed by a government instrumentality
TSB-A-10(3)R Whether a deed recorded as security for the repayment of debt can be assigned to another lender without payment of additional real estate transfer tax or mortgage recording tax
TSB-A-10(1)R Whether certain real estate conveyances to a New York State instrumentality or its subsidiaries are subject to the real estate transfer tax or the mortgage recording taxes

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