Tax Type
Recordation Tax
Description
Tenants by the Entireties;Property Settlement While Divorce Pending
Topic
Documents Subject to Tax
Date Issued
06-05-1972
A deed from a husband and wife as tenants by the entireties to the husband alone as part of a property settlement made while a divorce is pending is subject to the 15 cents per $100 dollar recording tax rather than the 50 cents per deed tax applicable to a deed of partition.
Attorney General's Opinion