§ 8107-D. Proceeds of judicial sale
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 7, 2005
Effective: July 7, 2005
72 P.S. § 8107-D
§ 8107-D. Proceeds of judicial sale
The tax imposed under this article shall be fully paid and have priority out of the proceeds of any judicial sale of real estate before any other obligation, claim, lien, judgment, estate or costs of the sale and of the writ upon which the sale is made. The sheriff or other officer conducting the sale shall pay the tax imposed under this article out of the first moneys paid to the sheriff or officer in connection therewith. If the proceeds of the sale are insufficient to pay the entire tax imposed under this article, the purchaser shall be liable for the remaining tax.
Credits
1971, March 4, P.L. 6, No. 2, art. XI-D, § 1107-D, added 2005, July 7, P.L. 149, No. 40, § 12, imd. effective.
72 P.S. § 8107-D, PA ST 72 P.S. § 8107-D
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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