72 Pa. Stat. § 725
Current through P.A. Acts 2023-32
Where there is a transfer of personal estate by descent, bequest, gift or grant, liable to the transfer inheritance tax imposed by law, which descent, bequest, gift or grant is to take effect in possession, or to come into actual enjoyment after the expiration of any one or more life estates, or a period of years, the owner of any such estate, passing to him from a nonresident decedent, shall make a full return of the same to the Department of Revenue, within one year from the death of the decedent, and shall, within that time, enter security for the payment of the tax to the satisfaction of the Department of Revenue.
72 P.S. § 725