Opinion Number
09021970
Tax Type
Recordation Tax
Description
Widow's Dower Interest
Topic
Documents Subject to Tax
Date Issued
09-02-1970

The recordation of a release, for consideration, of a widow's dower interest in her deceased husband's real property is subject to tax. The amount of the tax is determined by the value of the dower interest or the consideration paid, whichever is greater.



Attorney General's Opinion

Last Updated 08/25/2014 16:42