61 Pa. Code § 91.160

Current through Register Vol. 54, No. 25, June 22, 2024

Section 91.160 - Exchange of interest in real estate

If parties exchange realty between themselves, the deeds transferring title to each are subject to tax. The tax shall be computed on the basis of the value of the interest in each realty conveyed under § 91.135 (relating to judicial sales and other transactions).

61 Pa. Code § 91.160

The provisions of this § 91.160 adopted September 9, 1988, effective 9/10/1988, 18 Pa.B. 4096.

The provisions of this § 91.160 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).