OAG 91-05 is cited to support the conclusion that a transfer of real estate from a parent corporation to a subsidiary corporation is not exempt from the real estate transfer tax under KRS 142.050(7)(i). This citation is used to argue against the exemption of a similar transaction under a different provision, KRS 142.050(7)(k), by showing that a similar situation was previously determined to be taxable.
OAG 91-05 was Cited by OAG 92-122
Our AG treatments are described and categorized by large language models (AI) and are partially reviewed by Coalition directors. Learn more from our blog.
Disclaimer:
The Sunshine Law Library is not exhaustive and may contain errors from source documents or the import process. Nothing on this website should be taken as legal advice. It is always best to consult with primary sources and appropriate counsel before taking any action.
The Sunshine Law Library is not exhaustive and may contain errors from source documents or the import process. Nothing on this website should be taken as legal advice. It is always best to consult with primary sources and appropriate counsel before taking any action.