The series consists primarily of copies of original reports to the State Tax Commission, produced by mortgage tax examiners, recommending rebates of the mortgage tax or other actions arising from their audits of county mortgage tax records. The examinations pertain to collection of the mortgage tax (taxable instruments); apportionment and distribution of the tax; recording and checking the tax; and accounting for and auditing the tax.
Creator
New York (State). Department of Taxation and Finance. Mortgage and Land Tax Section
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