72 Pa. Stat. § 9142
Current through Pa Acts 2024-53, 2024-56 through 2024-92
Inheritance tax is due at the date of the decedent's death and shall become delinquent at the expiration of nine months after the decedent's death. To the extent that the inheritance tax is paid within three months after the death of the decedent, a discount of five per cent shall be allowed.
72 P.S. § 9142