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Real estate transfer tax advisory opinions - 2011 (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 - 2011 (TSB-A)
TSB-A-11(1)R Whether the Petitioners, two legally separate residential private housing cooperative corporations, will be subject to the New York State Real Estate Transfer Taxes if the Petitioners legally merge in accord with the New York Business Corporation Law.

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