61 Pa. Code § 91.231
If a licensed real estate broker transfers residential property, which was transferred to the broker within the preceding year as consideration for the purchase of other residential property, the tax paid on the initial transfer shall be credited toward the tax due upon the subsequent transfer. To claim the credit, a statement of value shall accompany the document.
Example:
A transfers his residence to B, a licensed real estate broker, who allows A $50,000 on the purchase of other residential property. Within 1 year of the transfer by A to B, B sells the residence to P for a consideration of $75,000. The computation of the tax is as follows:
Tax on transfer to P...$750
Tax on transfer to B...-500
Tax due on transfer to P...$250
61 Pa. Code § 91.231
The provisions of this §91.231 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).
This section cited in 61 Pa. Code § 91.232 (relating to transfers by builder of residential housing); and 61 Pa. Code § 91.234 (relating to tax paid on land contract).