Use your browser's "back" button to return to the text.OPINION: This memorandum supplements TSB-M-92(2) -R. TSB-M-92(2) -R addresses the transferee liability relief provisions added by statutory amendments in 1992. Under the 1992 amendments, the transferee liability relief provisions applied to transfers occurring on or after June 16, 1992, and before February 1, 1995. On August 8, 1995, the law was amended to make the 1992 transferee liability relief provisions permanent by removing the February 1, 1995, end date (i.e., the sunset provision was repealed). The amendment took effect immediately and is deemed to have been in full force and effect for transfers occurring on or after June 16, 1992.Real Property Transfer Gains Tax Transferee Liability Relief
Provisions Made Permanent
TSB-M-92(2.1) -R; Real Property Transfer Gains Tax
STATE OF NEW YORK-DEPARTMENT OF TAXATION AND FINANCE
January 8, 1996
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