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Real estate transfer tax advisory opinions - 2012 (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 - 2012 (TSB-A)
TSB-A-12(1)R Whether the distribution of condominium units by the Company to its members will be exempt from the real estate transfer tax ("RETT") imposed pursuant to Article 31 of the Tax Law.

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