61 Pa. Code § 91.161

Current through Register Vol. 54, No. 24, June 15, 2024

Section 91.161 - Charitable, religious and educational organizations

A transfer of realty to or from charitable, religious, educational or other nonprofit organizations is taxable on the same basis as other deeds. See § 91.193(b)(17) (relating to excluded transactions).

61 Pa. Code § 91.161

The provisions of this § 91.161 adopted September 9, 1988, effective 9/10/1988, 18 Pa.B. 4096.

The provisions of this § 91.161 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).