Tax Type
Recordation Tax
Description
Gifts Between Family Members
Topic
Documents Subject to Tax
Date Issued
06-18-1970
Due to Ch. 420, Laws 1970, the following transactions will be exempt from the document recording tax: gifts from husband to wife, wife to husband, parent to child, or child to parent; a gift from husband to wife of a one-half undivided interest in property owned by the husband. Nothing in the present law or in the amendment exempts transfers to or from an in-law, stepparent or a grandparent.
Attorney General's Opinion