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Real estate transfer tax advisory opinions - 2015 (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 - 2015 (TSB-A)
NumberIssue
TSB-A-15(2)R Petitioner, a limited liability company with two members, purchased real property in New York City and is constructing a 40-story building. When the core and shell of the building are completed, Petitioner will convert ownership of the property to a condominium with two units and distribute the condominium units to its Members. Petitioner asks whether this distribution will be exempt from the New York State real estate transfer tax.
TSB-A-15(1)R Whether Form TP-584, and specifically Schedule B, must be completed and filed to be able to record an affidavit attesting to the performance of an act necessary to extend the term of a previously recorded oil and gas lease.

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