Law1963The binding text is the one the official gazette published, listed under the publications.
Section 4 of חוק מיסוי מקרקעין (שבח ורכישה), תשכ״ג–1963, הורשה אינה מכירה.
This section is in פרק ראשון: פרשנות
4. הורשה אינה מכירה
הורשה איננה מכירה או פעולה באיגוד לענין חוק זה.
The text on this page is adapted from the entry חוק מיסוי מקרקעין (שבח ורכישה), תשכ״ג–1963 in the Open Law Book of Hebrew Wikisource, read on 1 November 2026, and is shared under the CC BY-SA 4.0 licence.
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