61 Pa. Code § 91.213

Current through Register Vol. 54, No. 49, December 7, 2024

Section 91.213 - Declaration of acquisition

A declaration of acquisition shall be filed in accordance with § 91.203 (relating to declaration of acquisition) with respect to family farm realty held on the date the family farm corporation became acquired.

61 Pa. Code § 91.213

The provisions of this § 91.213 adopted September 9, 1988, effective 9/10/1988, 18 Pa.B. 4096.

The provisions of this § 91.213 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).