File Code: Taxes - Miscellaneous
Crossfiled with: SENATE BILL 663
- Sponsored By:
-
Delegates Kopp and Brinkley
- Entitled:
-
Recordation and Transfer Taxes - Estate Planning Exemption
Exempting from the recordation tax and State and county transfer taxes
instruments of writing transferring property for estate planning
purposes if the only consideration is an interest in the transferee;
imposing the recordation tax and State and county transfer taxes on
the transfer of an interest in estate planning entities; requiring the
filing of a report of transfers of interest in estate planning
entities; requiring the payment of a filing fee with certain reports;
etc.
House Action
- 2/7
- First Reading Ways and Means
- 2/21
- Hearing 2/28 at 2:00 p.m.
- 3/14
- Unfavorable Report by Ways and Means
Senate Action
- No Action
- Sponsored by:
- Delegate Nancy K. Kopp, District 16
- Delegate David R. Brinkley, District 4A
- Bill indexed under the following Subjects:
- ASSESSMENTS AND TAXATION, DEPARTMENT OF
- CIVIL ACTIONS -see also- SMALL CLAIMS
- ESTATES AND TRUSTS -see also- FIDUCIARIES
- EXEMPTIONS
- FEES -see also- DEVELOPMENT FEES AND TAXES
- RECORDATION -see also- TRANSFER TAX
- REPORTS -see also- RECORDS
- REVENUE AND TAXES - GENERAL
- TRANSFER TAX -see also- RECORDATION
- Bill affects the following Statutes:
- Tax - Property
- (
11-103 ,
12-102.1 ,
12-108 ,
13-202.1 ,
13-207 ,
13-410
)
- Bill Text:
- First Reading (PDF),
Third Reading, Enrolled
- Fiscal Note:
Available (PDF)
Amendments:
None available
