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TAX: Documentary Stamp Tax
ISSUE: Exemption for stock certificates
BILL NUMBER(S): SB 2164
SPONSOR(S): Sen. Pruitt
MONTH/YEAR COLLECTION IMPACT BEGINS: January 1, 2003,
DATE OF ANALYSIS: February
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What is tax documentary stamp tax?
Tax documentary stamp tax is a tax levied on certain documents and issuances in the transfer of properties or rights, as well as on loans, credits, and other obligations. It is a form of excise tax.
Who is required to file tax documentary stamp tax?
The parties involved in the transfer or issuance of taxable documents, such as buyers, sellers, lenders, borrowers, and issuers, are generally required to file tax documentary stamp tax.
How to fill out tax documentary stamp tax?
To fill out tax documentary stamp tax, you will need to provide information about the parties involved, the document type, the value or amount involved, and other relevant details. The specific steps and forms may vary depending on the jurisdiction.
What is the purpose of tax documentary stamp tax?
The purpose of tax documentary stamp tax is to generate revenue for the government and to document and regulate certain transactions, such as property transfers and loans.
What information must be reported on tax documentary stamp tax?
The information that must be reported on tax documentary stamp tax typically includes the parties' names and identification numbers, the document type, the transaction or document value, and other necessary details.
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