Tax Type
Recordation Tax
Description
Realty Transfer Tax; Transfer From Executor to Heir
Topic
Documents Subject to Tax
Date Issued
10-19-1973
The document recording tax applies to a deed under which an executor of an estate transfers real property to an heir.
The document recording tax applies to a deed under which an executor of an estate transfers real property to an heir.
The realty transfer tax does not apply to a transfer from an executor of an estate to a heir unless the heir takes a greater share of the estate than he is otherwise entitled to and gives consideration for this extra share.
Attorney General's Opinion