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Mortgage recording tax advisory opinions - 1993 (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.

Mortgage recording tax advisory opinions - 1993 (TSB-A)
TSB-A-93(19)R Coliseum Hotel Associates and Town of Hempstead Industrial Development Agency
TSB-A-93(18)R Midtown Realty Company
TSB-A-93(15)R BT Commercial Corporation
TSB-A-93(14)R Smith Barney, Harris Upham & Co.
TSB-A-93(13)R Empire State Certified Development Corporation
TSB-A-93(12)R Ticor Title Guarantee Company
TSB-A-93(4)R New York State Urban Development Corp.

Other information