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AGO Opinions with Topic: PARTNERSHIPS, DISSOLUTION
AGO 1952 No. 289 >  April 22, 1952
PARTNERSHIPS, DISSOLUTION - REAL ESTATE SALES TAX
PARTNERSHIPS, DISSOLUTION ‑- REAL ESTATE SALES TAX

The inter-transfer of the general partners' interests in the real property of the partnership, pursuant to dissolution, is subject to the county real estate sales tax on the value of the interest transferred.

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