Tax Type
Recordation Tax
Description
Realty Transfer Tax; Transfer From "Straw Man' to Purchaser
Topic
Documents Subject to Tax
Date Issued
10-15-1975
The document recording tax is applicable to the transfer of a deed from a "straw man,' or nominee, to the actual purchaser.
The document recording tax is applicable to the transfer of a deed from a "straw man,' or nominee, to the actual purchaser.
The realty transfer tax does not apply to a transfer from a "straw man,' or nominee, to the actual purchaser, unless consideration is given.
Attorney General's Opinion