2000 Regular Session

SENATE BILL 360

File Code: Taxes - Recordation and Transfer Crossfiled with: HOUSE BILL 1187
Sponsored By:
Senator Haines
Entitled:
Recordation and Transfer Tax - Transfer from Predecessor Tenancy by the Entireties to Limited Liability Company

Synopsis:

Including tenancies by the entireties within the definition of predecessor entities eligible for a recordation tax exemption and State transfer tax exemption for an instrument of writing that transfers property from a predecessor entity to a limited liability company.

History by Legislative Date

Senate Action
2/2
First Reading Budget and Taxation
Hearing 2/16 at 1:30 p.m.
3/20
Unfavorable Report by Budget and Taxation
House Action
No Action
Bill indexed under the following Subjects:
COMMERCE AND BUSINESS -see also- DEALERS; TRADERS; etc
EXEMPTIONS
LIMITED LIABILITY COMPANIES
REAL PROPERTY
RECORDATION
REVENUE AND TAXES -see also- DEV FEES & TAXES; specific tax.
Bill affects the following Statutes:
Tax - Property
( 12-108 , 13-207 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)
Amendments: None offered