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§ 8102-C.2. Exempt parties

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 30, 2017

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: October 30, 2017
72 P.S. § 8102-C.2
§ 8102-C.2. Exempt parties
The United States, the Commonwealth or any of their instrumentalities, agencies or political subdivisions, or veterans' service organizations shall be exempt from payment of the tax imposed by this article. The exemption under this section shall not, however, relieve any other party to a transaction from liability for the tax.

Credits

1971, March 4, P.L. 6, No. 2, art. XI-C, § 1102-C.2, added 1986, July 2, P.L. 318, No. 77, § 11, imd. effective. Amended 2016, July 13, P.L. 526, No. 84, § 16.4, imd. effective; 2017, Oct. 30, P.L. 672, No. 43, § 30, imd. effective.
72 P.S. § 8102-C.2, PA ST 72 P.S. § 8102-C.2
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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