Exemption for Transfers to Partnerships and LLCs
Purpose of legislation
Excludes from the existing recordation tax exemption transfers between partnerships and LLCs that are precursors to a transfer of control of the partnership, LLC or its asssets to avoid recordation taxes.
|Legislation mandating a change||Chap 93 (2005)|
|VAC chapters to be amended||
23 vac 10 - 320 : Recordation Tax Regulations
|Associated Regulatory Actions||No regulatory action has been filed.|