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Home > Publications > Finance and Budget FINANCE AND BUDGET
All documents are in PDF Format
| Property Final/Adopted Rules |
Amendments to the Rules Relating to the Industrial and Commercial Incentive Program
Publisher: Finance - Date Created: 2/1/2007 - Type: Legislative Document
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Property Final/Adopted Rules
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| Property Final/Adopted Rules |
Amendments to the Rules Relating to the Filing of Income and Expense Statements
Publisher: Finance - Date Created: 2/1/2007 - Type: Legislative Document
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Property Final/Adopted Rules
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| Redacted Letter Rulings - Real Property Transfer Tax |
In the case of a Mitchell-Lama limited profit housing corporation reconstituting as a business corporation, the transfer of the property to a new corporation in exchange for shares in the new corporation is subject to the RPTT. The exchange of the shares held by tenant-shareholders for shares in the new business corporation is exempt from the RPTT as a mere change of form. However, the transfer by tenant-shareholders of their shares in exchange for cash is subject to the RPTT. #06-4851. 11/30
Publisher: Finance - Date Created: 1/31/2007 - Type: Legislative Document
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Redacted Letter Rulings - Real Property Transfer Tax
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