Mortgage recording tax advisory opinions - 2012 (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.
|TSB-A-12(3)R||Whether a mortgage recorded by or on behalf of Petitioner is subject to mortgage recording taxes imposed by Article 11 of the Tax Law.|
|TSB-A-12(2)R||Whether the mortgage recording tax is due upon the recording of a bail bond mortgage.|