Tax Type
Recordation Tax
Description
Conveyance From and to Husband and Wife; Deed of Gift;Deed of Partition
Topic
Exemptions
Date Issued
05-23-1973
A deed conveying real property from a husband and wife as tenants by the entirety with right of survivorship to the same individuals as tenants in common is exempt from the recordation tax as a deed of gift, provided that no consideration exists in connection with the transaction. In the case of two parcels of property held as tenants by the entirety, deeds conveying one parcel to the husband and one to the wife are taxable as deeds of partition.
Attorney General's Opinion