1999 Regular Session

HOUSE BILL 515

CHAPTER NUMBER: 427 File Code: Recordation and Transfer
Sponsored By:
Delegates Bozman, C. Davis, McKee, Hurson, Phillips, Rudolph, Marriott, Bartlett, Ports, Patterson, Conway, and McClenahan
Entitled:
Recordation Tax and State Transfer Tax - Transfers From Class I Railroad Carrier to Wholly-Owned Limited Liability Company

Synopsis:

Providing an exemption under the recordation tax and the State transfer tax for instruments of writing that transfer title to real property from a Class I Railroad Carrier to its wholly-owned limited liability company; and terminating the Act at the end of December 31, 2000.

History by Legislative Date

House Action
2/11
First Reading Ways and Means
2/17
Hearing 2/24 at 11:00 a.m.
3/1

Favorable with Amendments Report by Ways and Means
3/2
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/4
Third Reading Passed (138-0)
4/4
Return Passed
5/13
Signed by the Governor Chapter 427
Senate Action
3/5
First Reading Budget and Taxation
4/5
Favorable Report by Budget and Taxation
Favorable Report Adopted
Second Reading Passed
4/6
Third Reading Passed (46-0)
Sponsored by:
Delegate K. Bennett Bozman, District 38
Delegate Joseph R. Bartlett, District 3
Delegate Norman H. Conway, District 38
Delegate Clarence Davis, District 45
Delegate John Adams Hurson, District 18
Delegate Salima Siler Marriott, District 40
Delegate Charles A. McClenahan, District 38
Delegate Robert A. McKee, District 2A
Delegate Obie Patterson, District 26
Delegate Wendell F. Phillips, District 41
Delegate James F. Ports, Jr., District 8
Delegate David D. Rudolph, District 35B
Bill indexed under the following Subjects:
EXEMPTIONS
LIMITED LIABILITY COMPANIES
RAILROADS
RECORDATION -see also- TRANSFER TAX
REVENUE AND TAXES -see also specific taxes-
SUNSET
TRANSFER TAX -see also- RECORDATION
Bill affects the following Statutes:
Tax - Property
( 12-108 , 13-207 , 13-207 )

Documents:

Bill Text: First Reading (PDF), Third Reading (PDF), Enrolled
Fiscal Note: Available (PDF)
Amendments:
House
Number: 465754/1 (PDF)     Offered on: March 2, 1999   at: 10:56 a.m.     Status: Adopted
Roll Call Votes (Legislative dates are shown):
House
March 4, 1999: Third Reading Passed (138-0)
Senate
April 6, 1999: Third Reading Passed (46-0)