Statements of Audit Procedures (SAPs) - Real Property Transfer Tax

The Statements of Audit Procedure (SAPs) are used by Finance audit staff for guidance on various audit-related matters. While not normally distributed outside the agency, they can be useful in understanding the audit process.

Procedure for Determining the Correct RPTT Rate When the Type of Property Claimed on
an RPTT Return Differs from the Type of Property in DOF’s Records.  #RPTT-2019-01  3/28/19
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Procedure for Identifying Bona Fide Gifts in Connection with Transfers to or from Business entities under the Real Property Tax #RPTT-2017-01  9/26/17
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Procedure for Statute Control Real Property Transfer Tax Desk Audit. #RPTT-2008-04. 4/13/08
(supersedes #03-02-RPTT)
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Procedure for Audits of Purported "Dummy/Strawman" Transfers in Connection with Real Estate Syndications. #RPTT-2008-03. 4/11/08
(supersedes #02-2-RPTT)
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Real Property Transfer Tax Rate to be Used for Transfers of Vacant Land. #RPTT 2008-02. 2/29/08
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Real Property Transfer Tax Transfers Into and Out of Charitable Organizations. #RPTT 2008-01. 2/29/08
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Statement of Audit Procedures (SAPs)