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Department of Taxation
Department of Taxation
Mandate 238

Mandate Information
Mandate Title:
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.
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