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AGO Opinions with Topic: TRANSFER OF REAL PROPERTY INTEREST OF CORPORATION TO SHAREHOLDERS IN VOLUNTARY DISSOLUTION PROCEEDINGS
AGO 1951 No. 101 >  August 10, 1951
TAXATION - REAL ESTATE SALES TAX - TRANSFER OF REAL PROPERTY INTEREST OF CORPORATION TO SHAREHOLDERS IN VOLUNTARY DISSOLUTION PROCEEDINGS
TAXATION ‑- REAL ESTATE SALES TAX ‑- TRANSFER OF REAL PROPERTY INTEREST OF CORPORATION TO SHAREHOLDERS IN VOLUNTARY DISSOLUTION PROCEEDINGS A transfer of real property or an interest therein, by a corporation to its shareholders as surplus assets in voluntary dissolution proceedings is not subject to the Real Estate Sales Tax.
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