File Code: Recordation and Transfer
Prior Year Introduction As: SB 814/97 - B&T
Crossfiled with: SENATE BILL 381
- Sponsored By:
-
Delegates Frank, Gordon, and Poole
- Entitled:
-
Recordation and Transfer Taxes - Exemptions for Partnerships, Limited
Liability Companies, and Corporations
Providing for an exemption from the recordation tax and the State and
county transfer taxes for specified transfers of title to real
property to or from a partnership, limited liability company, or
corporation under specified circumstances.
House Action
- 2/13
- First Reading Ways and Means
- 2/18
- Hearing 3/5 at 2:00 p.m.
- 3/28
- Unfavorable Report by Ways and Means
Senate Action
- No Action
- Sponsored by:
- Delegate Robert L. Frank, District 11
- Delegate Michael R. Gordon, District 17
- Delegate D. Bruce Poole, District 2B
- Bill indexed under the following Subjects:
- COMMERCE AND BUSINESS -see also- ENTERPRISE ZONES;SMALL BUS.
- CORPORATIONS -see also- MERGERS; MUNICIPAL CORPORATIONS
- EXEMPTIONS
- LIABILITY -see also- GOOD SAMARITAN
- PARTNERSHIPS
- REAL PROPERTY
- RECORDATION -see also- TRANSFER TAX
- REVENUE AND TAXES -see also specific taxes -
- TRANSFER TAX -see also- RECORDATION
- Bill affects the following Statutes:
- Tax - Property
- (
12-108 ,
13-207 ,
13-207 ,
13-405
)
- Bill Text:
First Reading (PDF),
Third Reading, Enrolled
- Fiscal Note:
Available (PDF)
- Amendments:
None offered