SC S879

Legislative Description

Provide Additional Instances Of Property Transfers Not Considered Assessable Transfers Of Interest, Including Transfers Of Fractional Interests Constituting Not More Than Fifty Percent Of Fee Simple Title, Transfers Into And Out Of A Single Member Limited Liability Company Not Taxed As A Corporation When The Single Member Is The Transferee And Transferor, Transfers Relating To Easements, Transfers To Quiet Title Or Establish A Boundary Line, And Transfers Creating Or Terminating A Joint Tenancy With Rights Of Survivorship If The Grantors And Grantees Are The Same.

Last Action

Committee Referrals