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Who is responsible for paying the real estate conveyance tax at the time of closing – the seller or the buyer?

The seller is legally responsible for paying the tax unless the buyer and seller agree in writing that the buyer will pay. According to R.I.G.L. 44-25.1, “In the absence of an agreement to the contrary, the tax shall be paid by the grantor”, which means that the seller (grantor) has the legal duty to pay …

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