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Real estate transfer 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.

Real estate transfer tax advisory opinions - 2010 (TSB-A)
TSB-A-10(5)R Whether the sale-leaseback conveyances described in the petition are conveyances subject to the real estate transfer tax (RETT) imposed by Article 31 of the Tax Law and, if so, whether any of the exemptions from RETT would apply to these transactions
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(2)R Whether the New York State real estate transfer tax (RETT) will apply if a voluntary reconstitution plan to convert a building subject to the Mitchell-Lama program into a private cooperative is executed
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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