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State Real Estate Transfer Tax
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Can a refund of taxes erroneously paid be requested by the purchaser of a property?
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Answer:
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Section 3, paragraph (2) of P.A. 330 of 1993 states: "The person who is the seller or grantor of the property is liable for the tax imposed by this act." Only the seller may request a refund of taxes which may have been erroneously paid. The seller or grantor may authorize a refund to the purchaser or another third party, but authorization from the seller must be received in writing. The refund will be issued jointly to the seller and seller's authorized designee.
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