Statutes, codes, and regulations
Pennsylvania Code (Rules and Regulations)
Title 61 - REVENUEPart I - Department of RevenueSubpart B - General Fund RevenuesArticle IV - County CollectionsChapter 91 - REALTY TRANSFER TAX
Subchapter I - EXCLUDED PARTIES AND TRANSACTIONS
Section 91.191 - General applicability of tax

61 Pa. Code § 91.191

Download
PDF
Current through Register Vol. 54, No. 44, November 2, 2024
Section 91.191 - General applicability of tax

Each party to a document is jointly and severally liable for the tax imposed by this chapter, unless the party is an excluded party or the document evidences an excludable transaction.

61 Pa. Code § 91.191

The provisions of this §91.191 adopted September 9, 1988, effective 9/10/1988, 18 Pa.B. 4096.

The provisions of this §91.191 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).