Taxes sometimes imposed on purchasers or other recipients of interests in real property when evidence of those interests is recorded in the office of the recorder of deeds. Recording taxes have been interpreted to be a form of “stamp tax or similar tax” under Section 1146(a). The Supreme Court in Florida Dept. of Revenue v. Piccadily Cafeterias, Inc., 128 S. Ct. 2326 (2008) held that Section 1146(a), which exempts stamp or similar taxes a bankruptcy asset transfer, applies only to post-confirmation transfers made under the authority of a confirmed plan of reorganization.
Bankruptcy Code § 1146(a). See also Stamp Tax.