61 Pa. Code § 91.169

Current through Register Vol. 54, No. 38, September 21, 2024

Section 91.169 - Conveyances of coal, oil, natural gas or minerals

Instruments evidencing an interest in all or a fixed amount of unremoved coal, oil, natural gas or minerals in place are taxable if the interest conveyed, transferred, released, demised, vested or confirmed thereby is an estate in fee simple or approximates an estate in fee simple.

61 Pa. Code § 91.169

The provisions of this §91.169 adopted September 9, 1988, effective 9/10/1988, 18 Pa.B. 4096.

The provisions of this §91.169 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).

This section cited in 1 Pa. Code § 91.193 (relating to excluded transactions).