Current through Register Vol. 54, No. 16, April 20, 2024
Section 91.192 - Excluded parties(a) The Commonwealth and its governmental subdivisions, instrumentalities, agencies and other subordinate governmental bodies and the United States and its instrumentalities, agencies and other subordinate bodies are excluded from payment of the tax imposed by this chapter.(b) The excluded status of a party does not relieve the other parties to a transaction from the entire tax due. The tax liability of a nonexempt party to a transaction may be discharged by the other parties as they agree but without prejudice to the rights of the Commonwealth against nonexcluded parties to the transaction.The provisions of this § 91.192 adopted September 9, 1988, effective 9/10/1988, 18 Pa.B. 4096.The provisions of this § 91.192 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).
This section cited in 61 Pa. Code § 91.193 (relating to excluded transactions).