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AGO Opinions with Topic: SEPARATION AGREEMENTS
AGO 1951 No. 120 >  September 5, 1951
TAXATION - SEPARATION AGREEMENTS - REAL ESTATE EXCISE TAX
TAXATION ‑- SEPARATION AGREEMENTS ‑- REAL ESTATE EXCISE TAX

1. The excise tax does not apply to property settlement agreements which the parties make with the intent that such agreements are not to become final and binding until so ordered by the court pursuant to a divorce proceeding.2. The excise tax does apply to property settlement agreements which the parties intend to be final and binding irrespective of the completion of a contemplated divorce proceeding.

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