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§ 8103-D. Regulations

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 7, 2005

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-D. Local Real Estate Transfer Tax (Refs & Annos)
Effective: July 7, 2005
72 P.S. § 8103-D
§ 8103-D. Regulations
Currentness
(a) The regulations promulgated under Article XI-C1 shall be applicable to the taxes imposed under this article.
(b) The Department of Revenue may promulgate and enforce regulations not inconsistent with the provisions of this article.
(c) The department, to cover its costs of administration, shall retain an amount equal to costs but not to exceed ten per cent of the tax, interest and penalty collected and enforced by the department under section 1102-D.2

Credits

1971, March 4, P.L. 6, No. 2, art. XI-D, § 1103-D, added 2005, July 7, P.L. 149, No. 40, § 12, imd. effective.

Footnotes

1
72 P.S. § 8101-C et seq.
2
72 P.S. § 8102-D.
72 P.S. § 8103-D, PA ST 72 P.S. § 8103-D
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document