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§ 8102-C.4. Documents relating to associations or corporations and members, partners, stockhold...

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: June 30, 2021

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XI-C. Realty Transfer Tax (Refs & Annos)
Effective: June 30, 2021
72 P.S. § 8102-C.4
§ 8102-C.4. Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof
Currentness
Except as otherwise provided in sections 1102-C.3 and 1102-C.5,1 documents which make, confirm or evidence any transfer or demise of title to real estate between associations or corporations and the members, partners, shareholders or stockholders thereof are fully taxable. For the purposes of this article, corporations and associations are entities separate from their members, partners, stockholders or shareholders.

Credits

1971, March 4, P.L. 6, No. 2, art. XI-C, § 1102-C.4, added 1986, July 2, P.L. 318, No. 77, § 11, imd. effective. Amended 2012, July 2, P.L. 751, No. 85, § 11, imd. effective; 2021, June 30, P.L. 124, No. 25, § 9, imd. effective.

Footnotes

1
72 P.S. §§ 8102-C.3, 8102-C.5.
72 P.S. § 8102-C.4, PA ST 72 P.S. § 8102-C.4
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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