Mortgage recording tax advisory opinions - 2011 (TSB-A)
An Advisory Opinion is issued at the request of a person or entity. It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts. An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.
| Number | Petitioner |
|---|---|
| TSB-A-11(1)R | Whether the taxes imposed by Article 11 of the Tax Law are due upon the recording of mortgages of certain property that is part of a new 660 megawatt electric transmission system. |
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