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B-178873 1 (1973-08-27)

handle is hein.gao/gaobaadii0001 and id is 1 raw text is: S r=-;,,)+.'..l ' COMP 4OLLUSEtqERAL OF THE UNIED 5STATESC Er 1 +.,WASHINGTON, I. C,10348 B-178873 AUJ Go27 1973 lrt, Richard R, iieet Authorised Certifying Officer Administrative Finance Soction Office of Adiinintrativo Plnnidng ind Services Unitcd StatCe General Accounting Office Dear lr. Ilentyl Referone@ is nado to your lettor of June , 1973, requesting a dtcliou as to the propriety of certifyinY for payment a voucher :ubi.nittcd by Mr. 11 i1y C. .awleo, an employce 'of tho. Genernl Account;ing Office, for $87 rprescntin3 the Ocorria State Intangible tn: paid by hir in connection irith the purchase of a reDidonce incident to his transfer. The record indicates that Hr. miles was transforred frori Cape Kennedy, rlorida, to Atlanta, Georgia, effective Au ust 10, 1970, In- cident to his transfer, ha purchased a residence in Decatur, Georgia, and in connection itdth this purchase he was required to pay the G crgia 1tat. intangilble tar.# Section 164 of title 92, Code of Georgia, pvovidea thUt ovary holder of long-term notes secured by real ostatn shall, prior to presenla such istrunant for recording, prenent it to tha ta.: eoi- lector h'ho sli collect fro:a the holder of ouch long-trna note attax meauured by the arnunt of the debt, Thut thc Georgia Intcrgiblo tx appeare to be in the form of a norcrafrA tax lcvicod only once ned cly in connection w#itl the purchase of n residence, An such it mny be regarded as a relocation ewpenso for which rolitirsoment is allownblet, H1owever, section 4.2d of Office of anaga-ont fand Budget Circular le. A-56, revised'June 26, 1969, in effect at the time in question, provided for rcinburnutent for mortgagcn and trnrSfar tanes, otate revenue stamps, and sirIlar fees and chargje sith respect to the purchase of a rcsidonc if they are cuotoL -rily poid by the purchaser of a rosidence at the new official station. In this renard wo have been advised by the Atlanta Area Office of the Dopartuoit of Ifousing tnd Urbor. Development that the Georgia intantiblo tm: is normally paid by the seller of a residence. Thus, on the basis of the present recorde 70 cannot regard the intangible ta.x as an oxpenso custonarily paid by the purchaer in connecciov. with the purchase of a rc3idence in the Atlanta area. Since Hr. owles' presont claim is based on i purchAss of a resideneo in that area ie is not entitled to reimbursement for this exporo. If Hr. Dowles (,U DOCUMENT AVAILBLe 'Li

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