Exempting a transfer of real property from a sole proprietorship to a limited liability company from recordation and transfer taxes if the sole member of the limited liability company is identical to the converting sole proprietor and specified other conditions are met; providing that the transfer of a controlling interest in a specified company is subject to specified taxes under specified circumstances; defining "sole proprietorship" to include an individual who owns an interest in real property in the individual's name; etc.
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( 12-108, 12-117, 13-103, 13-207 )
Last Updated: 2/3/2020 2:33 PM