Regulations1979The binding text is the one the official gazette published, listed under the publications.
Section 3 of תקנות עסקאות במקרקעין (קיום מצוות שמיטה), תשל״ט–1979, פטור ממס בולים.
3. פטור ממס בולים
הסכם לעשות עסקה כאמור בתקנה 1 יהיה פטור ממס בולים לפי חוק מס הבולים על מסמכים, תשכ״א–1961.
The text on this page is adapted from the entry תקנות עסקאות במקרקעין (קיום מצוות שמיטה), תשל״ט–1979 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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