What is needed for the notification to the Division to be effective?
Again, form C-9600 must be filled out with all applicable information with a date specific of closing. A copy of the executed contract of sale, court order or assignment agreement clearly showing the sales price and all the terms and conditions of the transfer is also required. If the C-9600 form and any required information is inaccurate or not supplied at least 10 days before taking possession, the notice will be considered incomplete and invalid. Any information needed to make the notice complete must be provided in accordance with the above 10 day time period. Should possession occur in less than the 10 day time period, the purchaser will be liable for any State tax liability of the seller.
