Controlling Interest Transfer Tax by State: When Selling a Company That Owns Real Estate Triggers Transfer Tax (2026)

Controlling interest transfer tax registry, 50 states and the District of Columbia

Checked quarterly, and after each legislative session. Last checked 2026-11-02. Entries are neutral records of public data; each links to its source record.

14 jurisdictions apply a controlling interest transfer tax to entity sales

A controlling interest transfer tax treats the sale of shares or membership interests in a company that owns real estate as if the building itself had been sold. Of 51 jurisdictions, 14 have a general rule of this kind, 2 have narrow anti-avoidance rules, 18 tax deeds only, 2 leave the tax to counties and 15 have no statewide transfer tax.

Controlling interest: The ownership share whose transfer the statute treats as a sale of the entity's real property. Connecticut, for example, defines it as more than 50% of voting power in a corporation, or more than 50% of capital, profits or beneficial interest in a partnership, LLC, trust or other entity (Conn. Gen. Stat. 12-638a).

The 14 jurisdictions with a general rule are Connecticut, Delaware, District of Columbia, Illinois, Maine, Maryland, Michigan, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont, Washington. Each one taxes the entity sale through its ordinary real estate transfer tax, recordation tax or excise tax, so the rate and the payer follow that tax. Source texts are listed row by row in the registry at the end of this page and in the downloadable registry CSV.

Four of the 15 no-tax jurisdictions bar the tax in their constitutions: Arizona (art. IX, sec. 24, for taxes not in existence on December 31, 2007), Missouri (art. X, sec. 25, adopted November 2, 2010), Montana (art. VIII, sec. 17) and Texas (art. VIII, sec. 29, after January 1, 2016). Oregon's statute bars local transfer taxes, subject to exceptions listed in the statute that were not coded. For ten more (Alaska, Idaho, Indiana, Kansas, Louisiana, Mississippi, New Mexico, North Dakota, Utah and Wyoming) the coding rests on finding no statewide deed or entity tax plus the Census Bureau's FY2025 report of X for documentary and stock transfer taxes, so those rows are marked interpretation needed.

California and Ohio are coded separately. California's documentary transfer tax is a county tax of $0.55 per $500 adopted under state law, and Rev. & Tax. Code 11925(b) treats a partnership termination as a conveyance of all its realty. Ohio counties may levy up to 30 cents per $100 on each deed under Ohio Rev. Code 322.02, with no entity-transfer text.

One $1,000,000 building, 13 different state tax bills

Running a single hypothetical through every rule shows how far apart the results are. A one-owner LLC whose only asset is a $1,000,000 building is sold in full; state-level tax ranges from $0 in 38 jurisdictions to $29,000 in the District of Columbia.

• Scenario A, property LLC: one owner sells 100% of the membership interests in an LLC whose only asset is one in-state commercial building worth $1,000,000, leased to a business. The LLC bought the building at arm's length more than 3 years ago.
• Scenario B, operating company: the same building is owned by the operating business itself; the building is about half the value of the company's tangible assets and almost all receipts come from operations.
• Only the state-level tax on the entity transfer is computed. County, city and local taxes, mortgage and recording fees, exemptions and the consideration rules for debt are left out.
• Scenario A is also run at $3,000,000 to show graduated rates and thresholds in Washington, New Jersey and Maine.

The median bill among the 13 jurisdictions that tax scenario A is $10,000, the mean is $11,235 and the highest bill is 29 times the lowest. New Jersey owes nothing at exactly $1,000,000 because its tax applies only to consideration in excess of $1,000,000; at $3,000,000 its 2.5% tier produces $75,000, tied for second place with Delaware.

Keeping the building inside the operating company changes the answer in 8 jurisdictions

Half of the general rules apply only to companies that exist mainly to hold real estate. When the building is one asset among many inside a working business, 5 jurisdictions still tax the sale and 8 either exempt it or leave the outcome uncertain.

• District of Columbia: entity must derive more than 50% of gross receipts from D.C. real property, or hold D.C. real property worth 80% or more of its tangible assets.
• Illinois: a real estate entity exists or acts substantially to hold real property; it is presumed when real property is more than 75% of the fair market value of assets.
• Maryland: real property must be at least 80% of asset value and worth at least $1,000,000.
• Michigan: real property must be 90% or more of the fair market value of the entity's assets.
• New Hampshire: the entity must be engaged principally in owning, holding, selling or leasing real estate.
• Pennsylvania and Rhode Island: a real estate company derives 60% or more of receipts from real estate or holds real estate worth 90% or more of tangible assets, among other conditions.
• Delaware: regulations weigh the business purpose of the entity, so the operating-company result is coded uncertain.

Connecticut, Maine, New York, Vermont and Washington have no entity test at all: any entity that owns in-state real property is covered once the trigger share changes hands. New Jersey has no entity test either, but its tax applies only to Class 4A commercial property above $1,000,000. Sellers who also face sales tax on equipment in an asset deal can compare sales tax on the sale of business assets by state.

Most rules start at half the company, but Pennsylvania waits for 90% and New Hampshire for none

The share of the company that must change hands, and the window over which separate sales are added together, decide whether a staged sale or a partial buyout triggers the tax.

Lookback periods split into five groups: 12 months (D.C., Maine and Maryland), 3 years or 36 months (Pennsylvania, Rhode Island and Washington), a 6-month series presumption (Connecticut and New Jersey), aggregation of related or concerted transactions with no fixed period (Illinois and Vermont), and no period stated in the text read (Delaware, Michigan, New Hampshire and New York). New York's statute text read for this registry does not state a period; its regulations were not opened.

New Jersey, Rhode Island and Maine raised the cost of entity sales in 2025

Three of the 14 general rules changed rates in 2025, all upward for larger transactions, and Washington's graduated thresholds reset on January 1, 2027.

New Jersey's change is the largest: the controlling interest transfer tax was a flat 1% on consideration over $1,000,000 and is now graduated up to 3.5% of total consideration, applied to the whole amount once a tier is crossed. The Division of Taxation's own example is a $2,750,000 transfer taxed at 2.5%, or $68,750, paid by the seller.

City taxes can cost more than the state: New York City, Philadelphia and Chicago

Several large cities run their own entity-transfer rules on top of the state tax. On the scenario A sale, Philadelphia's city bill alone is larger than any state bill in the registry, and New York City's is larger than every state bill except the District of Columbia's.

New York City taxes the sale or transfer of at least 50% of an entity that owns or leases property, at 2.625% of value over $500,000 for non-residential property, or $26,250 on a $1,000,000 building. Philadelphia adds 3.578% to the 1% state rate (4.578% in total) on transfers of 75% or more of a real estate company, or $35,780 in city tax on the scenario A sale. Chicago charges $5.25 per $500 on transfers of title or a beneficial interest; whether that reaches a controlling interest sale depends on the Illinois definition of beneficial interest, so the $10,500 figure is marked interpretation needed. San Francisco and Los Angeles were not coded.

Where only a recorded deed is taxed: 18 states, plus Florida and Minnesota anti-avoidance rules

In 18 states the transfer tax attaches to deeds, instruments or the privilege of recording them, and no text read for this registry extends it to the sale of shares or LLC interests.

The 18 deed-only states are Alabama, Arkansas, Colorado, Georgia, Hawaii, Iowa, Kentucky, Massachusetts, Nebraska, Nevada, North Carolina, Oklahoma, South Carolina, South Dakota, Tennessee, Virginia, West Virginia and Wisconsin. Ten of them are coded from agency pages or archived statutes because the live statute was blocked, out of date or not opened, and those rows are marked interpretation needed.

Florida's documentary stamp tax of 70 cents per $100 reaches an entity sale only when the property was first conveyed to a conduit entity without full consideration and the interest is sold within 3 years. Minnesota's deed tax of .0033 of net consideration reaches a later ownership change only within 6 months of a designated transfer. Neither rule applies to the worked example, which assumes an arm's-length purchase more than 3 years ago.

Transfer tax is only one of the successor and closing taxes in a sale. Buyers of assets also inherit sales tax exposure in many states, covered in bulk sales and successor liability by state, and the six stages of a broker-led sale are summarized at how a sale works.

How each registry row was coded and checked

Every row cites the statute, rule or agency text it was coded from, the date checked and a confidence value. 27 rows are coded from clear text and 24 are marked interpretation needed.

Clear text means the official text states the rule directly. Interpretation needed means the row relies on an agency summary, an archived copy, an absence finding or a provision that leaves the outcome to regulation. 13 of the 14 general-rule rows are clear text; Delaware is the exception. Questions worth raising with an adviser before choosing between a stock, LLC-interest or asset sale are listed under questions to ask a broker.

Counts and distributions

Download the calculations (CSV)

Key findings

1. 14 of 51 jurisdictions tax the transfer of a controlling interest in an entity that owns in-state real estate under a general rule, as read on 2026-11-02.^{[1][2][3][5][6][7][8][9][10][11][12][14][16][17]}
2. 15 of 51 jurisdictions have no statewide real estate transfer tax; the U.S. Census Bureau reports X for item T51 in 13 of them in FY2025.^[23][24]
3. The District of Columbia charges the highest state-level rate on entity transfers in the registry: a 2.9% recordation tax on the consideration allocable to real property, or $29,000 on a $1,000,000 building.^[3]
4. Illinois charges the lowest state rate among general rules: $0.50 per $500 (0.1%), or $1,000 on a $1,000,000 building; the D.C. bill on the same sale is 29 times larger.^[5]
5. Delaware applies 2.5% state tax (3% where no full local tax exists) to beneficial ownership changes unless prior owners keep 80% or more, but leaves the test for smaller retained stakes to Secretary of Finance regulations.^[2]
6. New Hampshire taxes any transfer of an interest in a real estate holding company, with no ownership threshold, at $0.75 per $100 from the buyer and again from the seller (1.5% total).^[9]
7. Pennsylvania taxes a real estate company only when 90% or more of its ownership changes within 3 years, at 1% state rate; Philadelphia's city tax uses a 75% threshold.^[12][13][49]
8. Washington aggregates transfers over any 36-month period and applies its graduated REET, so a $1,000,000 example owes $11,855, an effective 1.1855%.^[17][18]
9. Maryland and Michigan both require more than 80% to change hands, and both apply only to entities whose real property is at least 80% (Maryland) or 90% (Michigan) of asset value.^[7][8]
10. New Jersey's tax covers only Class 4A commercial property worth more than $1,000,000; since 2025-07-10 the rate is 1% to 3.5% of total consideration, and a $3,000,000 example owes $75,000.^[10]
11. Florida and Minnesota reach entity sales only through anti-avoidance rules: Florida's conduit-entity rule runs 3 years after property is contributed without full consideration, Minnesota's 6 months after a designated transfer.^[19][20]
12. Seven of the 14 general rules (D.C., Illinois, Maryland, Michigan, New Hampshire, Pennsylvania and Rhode Island) apply only to entities that mainly hold real estate, which is why an operating company that owns its building escapes them.^{[3][5][7][8][9][12][14]}
13. At a $3,000,000 building value, 14 jurisdictions tax the property LLC sale and the median state bill is $31,650; D.C. is highest at $87,000.^[3][10][17]

Executive summary

• 14 of 51 jurisdictions (41.2% of the 34 with a statewide transfer tax) apply a general controlling interest rule: Connecticut, Delaware, District of Columbia, Illinois, Maine, Maryland, Michigan, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont, Washington.
• 15 jurisdictions have no statewide real estate transfer tax; Arizona, Missouri, Montana and Texas write a ban on new transfer taxes into their constitutions.
• 18 states tax only recorded deeds or instruments, so an LLC-interest or stock sale with no deed falls outside their tax as written.
• In the worked example, selling 100% of a one-owner LLC whose only asset is a $1,000,000 building triggers state tax in 13 jurisdictions; the median bill is $10,000.
• When the same building sits inside an operating company, only 5 jurisdictions still tax the sale: Connecticut, Maine, New York, Vermont and Washington.
• Trigger shares run from any interest (New Hampshire) through more than 50% (5 jurisdictions) to 90% or more (Pennsylvania).
• New Jersey, Rhode Island and Maine all changed their rates in 2025; New Jersey now charges up to 3.5% on Class 4A commercial entities.
• City taxes can exceed the state bill: Philadelphia's city share alone is 3.578% on real estate company transfers of 75% or more.

Frequently asked questions

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Reproduce this analysis

Every figure comes from the files below. The scripts that pulled and computed them are kept with the report and can be re-run.

Data quality and exclusions

• 51 jurisdictions coded; 0 dropped. 27 rows are clear text and 24 are marked interpretation needed.
• Internet Archive copies of official pages were used for 14 jurisdictions whose live statute pages blocked automated access or timed out (for example Illinois, Michigan, New Hampshire, New York, Rhode Island, North Carolina); each copy's capture date is in raw/wayback_captures.log.
• Census T51 is broader than a deed tax (it also covers mortgage and securities transfer taxes) and is state government collections only, so it was used to support absence findings, not to measure entity-transfer revenue. Its X list (15 states) differs from the no-tax coding in 4 places: California and Colorado show X although they have county-collected taxes, and Missouri and Oregon show small T51 amounts although no state deed tax was found.
• 1 jurisdiction (Delaware) has an uncertain scenario B outcome and is excluded from the scenario B count rather than guessed.
• San Francisco, Los Angeles and other local entity-transfer taxes were not coded (1 city page could not be reached); see excluded.md.

Methodology

Scope: 50 states and the District of Columbia, coded for (1) whether a statewide real estate transfer, conveyance, documentary, excise or recordation tax exists, (2) whether it reaches the transfer of an ownership interest in an entity that owns in-state real property, (3) the trigger share, (4) the aggregation or lookback period, (5) any real-estate-company, asset or property test and (6) the state rate as applied to entity transfers. Mortgage and indebtedness taxes were excluded. Three cities (New York City, Philadelphia, Chicago) were coded from their official tax pages.

Sources: each row cites a state constitution, statute, regulation or agency text on an official government site, opened and saved on 2026-11-02. Where a live official page blocked automated access or timed out, an Internet Archive copy of the same official URL was used and labelled with its capture date. Law-firm and commentary pages were read only to compare against existing coverage and never used as evidence for a row.

No-tax rows: for states with no statewide tax, the row cites a constitutional or statutory ban where one exists (Arizona, Missouri, Montana, Texas, Oregon). Otherwise the coding is an absence finding: no statewide deed or entity transfer tax was found, and the U.S. Census Bureau's FY2025 Annual Survey of State Government Tax Collections (released 2026-04-15) reports X for item T51, documentary and stock transfer taxes. Those rows are marked interpretation needed.

Conflicts: where an archived copy and a later copy of the same statute differ (Rhode Island), the later text is coded and the change is reported with both copies cited. Where an agency page and the statute could both be read, the statute was coded.

Worked example: scenario A is a sale of 100% of the interests in a one-owner LLC whose only asset is a commercial building worth $1,000,000, bought at arm's length more than 3 years earlier and leased out. Scenario B is a sale of 100% of an operating company that owns the same building, with the building about half of tangible assets and receipts from operations. Tax = state rate as applied to entity transfers x value, using graduated tiers where the statute sets them (Washington, New Jersey, Maine). Derived figures are in derived_metrics.csv and the code is in scripts/.

Limitations: the registry does not cover exemptions, the treatment of entity debt in consideration, regulations not opened (Delaware, New York), county and most city taxes, or court decisions. It describes the law as read on 2026-11-02 and will be checked quarterly. Owners who want a broker who has handled stock or LLC-interest sales can use the broker match form.

This report presents published data with its limitations. It is not legal, financial or investment advice.

Sources, ranked by quality

Tier 1: primary and official sources (50)

• [1] Connecticut General Assembly. Conn. Gen. Stat. ch. 228b, Controlling Interest Transfer Tax (12-638a to 12-638p). Current text as read 2026-11-02. Accessed 2026-11-02.
• [2] Delaware General Assembly, Delaware Code Online. 30 Del. C. ch. 54, subch. I, Realty Transfer Tax (5401, 5402). Current text as read 2026-11-02. Accessed 2026-11-02.
• [3] Council of the District of Columbia, D.C. Law Library. D.C. Code 42-1101, 42-1102.02, 42-1103 (recordation tax; transfer of economic interest). Current text as read 2026-11-02. Accessed 2026-11-02.
• [4] Council of the District of Columbia, D.C. Law Library. D.C. Code 47-901, 47-903 (transfer tax on real property). Current text as read 2026-11-02. Accessed 2026-11-02.
• [5] Illinois General Assembly. 35 ILCS 200/31-5 and 31-10, Real Estate Transfer Tax (Internet Archive copies of the official pages). Current text as read 2026-11-02. Accessed 2026-11-02.
• [6] Maine Legislature, Office of the Revisor of Statutes. 36 M.R.S. 4641 and 4641-A, Real Estate Transfer Tax. Current text as read 2026-11-02. Accessed 2026-11-02.
• [7] Maryland General Assembly. Md. Code, Tax-Property 12-117, 13-103, 13-203. Current text as read 2026-11-02. Accessed 2026-11-02.
• [8] Michigan Legislature. MCL 207.522, 207.523, 207.525, State Real Estate Transfer Tax Act (Internet Archive copies). Current text as read 2026-11-02. Accessed 2026-11-02.
• [9] New Hampshire General Court. RSA 78-B:1, 78-B:1-a, 78-B:4, Tax on Transfer of Real Property (Internet Archive copies). Current text as read 2026-11-02. Accessed 2026-11-02.
• [10] New Jersey Division of Taxation. Change to Controlling Interest Transfer Tax (CITT); Form CITT-1 (9-26); CITT page. Page updated 2025-08-14; form 9-26. Accessed 2026-11-02.
• [11] New York State Senate, Open Legislation. N.Y. Tax Law 1401 and 1402, Real Estate Transfer Tax (Internet Archive copies). Current text as read 2026-11-02. Accessed 2026-11-02.
• [12] Pennsylvania General Assembly. Tax Reform Code of 1971, Article XI-C, Realty Transfer Tax (72 P.S. 8101-C et seq.). Current text as read 2026-11-02. Accessed 2026-11-02.
• [13] Pennsylvania Code and Bulletin. 61 Pa. Code ch. 91, Realty Transfer Tax (91.111, 91.113, 91.201, 91.202). Code current through 56 Pa.B. 5370 (August 8, 2026). Accessed 2026-11-02.
• [14] Rhode Island General Assembly. R.I. Gen. Laws 44-25-1, Real Estate Conveyance Tax (Internet Archive copy 2026-10-13). Current text as read 2026-11-02. Accessed 2026-11-02.
• [15] Rhode Island General Assembly. R.I. Gen. Laws 44-25-1 (Internet Archive copy 2025-04-03, earlier text). Text as of 2025-04-03. Accessed 2026-11-02.
• [16] Vermont General Assembly. 32 V.S.A. 9601, 9602, 9602a, Property Transfer Tax. Current text as read 2026-11-02. Accessed 2026-11-02.
• [17] Washington State Legislature. RCW 82.45.010, 82.45.033, 82.45.060, Real Estate Excise Tax. Current text as read 2026-11-02. Accessed 2026-11-02.
• [18] Washington Department of Revenue. Real estate excise tax (rates and graduated thresholds). Current text as read 2026-11-02. Accessed 2026-11-02.
• [19] Florida Legislature. Fla. Stat. 201.02, Tax on deeds and other instruments. Current text as read 2026-11-02. Accessed 2026-11-02.
• [20] Minnesota Office of the Revisor of Statutes. Minn. Stat. 287.21, Deed tax. Current text as read 2026-11-02. Accessed 2026-11-02.
• [21] California Legislative Information. Cal. Rev. & Tax. Code 11911 and 11925, Documentary Transfer Tax Act (Internet Archive copies). Current text as read 2026-11-02. Accessed 2026-11-02.
• [22] Ohio Legislative Service Commission. Ohio Rev. Code 322.02 and 319.54 (Internet Archive copies). Current text as read 2026-11-02. Accessed 2026-11-02.
• [23] U.S. Census Bureau. Annual Survey of State Government Tax Collections, FY2025 flat file. FY2025, released 2026-04-15. Accessed 2026-11-02.
• [24] U.S. Census Bureau. Government Finance and Employment Classification Manual, ch. 7 (item T51). Manual chapter dated 2000. Accessed 2026-11-02.
• [25] Arizona State Legislature. Ariz. Const. art. IX, sec. 24; A.R.S. 11-1133. Current text as read 2026-11-02. Accessed 2026-11-02.
• [26] Missouri Revisor of Statutes. Mo. Const. art. X, sec. 25. Current text as read 2026-11-02. Accessed 2026-11-02.
• [27] Montana Legislature. Mont. Const. art. VIII, sec. 17. Current text as read 2026-11-02. Accessed 2026-11-02.
• [28] Texas Legislature. Tex. Const. art. VIII, sec. 29 (Internet Archive copy 2023-12-27). Current text as read 2026-11-02. Accessed 2026-11-02.
• [29] Oregon State Legislature. ORS 306.815 (Internet Archive copy 2025-09-07). Current text as read 2026-11-02. Accessed 2026-11-02.
• [30] Alabama Department of Revenue. Recordation Tax. Current text as read 2026-11-02. Accessed 2026-11-02.
• [31] Arkansas Department of Finance and Administration. Real Property Transfer Tax. Current text as read 2026-11-02. Accessed 2026-11-02.
• [32] Weld County Clerk and Recorder, Colorado. Recording a Document (state documentary fee, C.R.S. 39-13-102). Current text as read 2026-11-02. Accessed 2026-11-02.
• [33] Georgia Department of Revenue. Real Estate Transfer Tax. Current text as read 2026-11-02. Accessed 2026-11-02.
• [34] Hawaii Department of Taxation. Instructions for Form P-64A (Rev. 2025); HAR ch. 18-247. Rev. 2025. Accessed 2026-11-02.
• [35] Iowa Legislature. Iowa Code ch. 428A, Real Estate Transfer Tax. Current text as read 2026-11-02. Accessed 2026-11-02.
• [36] Kentucky General Assembly. 2012 Ky. Acts ch. 44 (HB 62), amending KRS 142.050. 2012 session law. Accessed 2026-11-02.
• [37] Massachusetts General Court. M.G.L. c. 64D, sec. 1 (Internet Archive copy 2026-05-18). Current text as read 2026-11-02. Accessed 2026-11-02.
• [38] Nebraska Legislature. Neb. Rev. Stat. 76-901 (Internet Archive copy 2026-05-20). Current text as read 2026-11-02. Accessed 2026-11-02.
• [39] Nevada Department of Taxation. Real Property Transfer Tax Quarterly Report, Q1 FY2025-2026. Q1 FY2025-2026. Accessed 2026-11-02.
• [40] North Carolina General Assembly. N.C. Gen. Stat. ch. 105, art. 8E (Internet Archive copy 2026-02-05). Current text as read 2026-11-02. Accessed 2026-11-02.
• [41] Oklahoma Tax Commission (via Payne County Clerk). Notice: Change in Documentary Stamp Tax Statutes, 68 O.S. 3201 to 3202 (county clerk copy). Notice effective 1999-07-01. Accessed 2026-11-02.
• [42] South Carolina Legislature. S.C. Code tit. 12, ch. 24, Deed Recording Fee. Current text as read 2026-11-02. Accessed 2026-11-02.
• [43] South Dakota Legislature. SDCL 43-4-20 and 43-4-21. Current text as read 2026-11-02. Accessed 2026-11-02.
• [44] Tennessee Department of Revenue. Realty Transfer Tax Manual (June 2023). June 2023. Accessed 2026-11-02.
• [45] Virginia General Assembly, Legislative Information System. Va. Code 58.1-801 and 58.1-802. Current text as read 2026-11-02. Accessed 2026-11-02.
• [46] West Virginia Legislature. W. Va. Code 11-22-2 (Internet Archive copy 2025-10-10). Current text as read 2026-11-02. Accessed 2026-11-02.
• [47] Wisconsin State Legislature. Wis. Stat. 77.21 and 77.22 (Internet Archive copies). Current text as read 2026-11-02. Accessed 2026-11-02.
• [48] NYC Department of Finance. Real Property Transfer Tax (RPTT). Current text as read 2026-11-02. Accessed 2026-11-02.
• [49] City of Philadelphia, Department of Revenue. Realty Transfer Tax. Current text as read 2026-11-02. Accessed 2026-11-02.
• [50] City of Chicago, Department of Finance. Real Property Transfer Tax (7551) (Internet Archive copy 2026-10-09). Current text as read 2026-11-02. Accessed 2026-11-02.

Tier 3: journalism and expert commentary (3)

• [51] Alston & Bird LLP. Controlling Interest Transfer Taxes: A (Mostly Critical) Review (Journal of Multistate Taxation and Incentives). January 2017. Accessed 2026-11-02.
• [52] Acquisition Stars. Transfer taxes on real property in M&A. Updated 2026-04-17. Accessed 2026-11-02.
• [53] Citrin Cooperman. Transfer Tax Liabilities Can Creep Up on You. Undated. Accessed 2026-11-02.