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§ 9172. Sale of property transferred inter vivos

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

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 XXI. Inheritance Tax (Refs & Annos)
Part IX. Collection of Tax
72 P.S. § 9172
§ 9172. Sale of property transferred inter vivos
Currentness
When real property or any income or interest in the real property or income has been transferred within the meaning of subsection (c) of section 21071 and the transferee has sold, mortgaged or leased the property or any income or interest in the property, the interest of a bona fide purchaser, mortgagee or lessee in the property shall not be subject to any lien for the taxes imposed by this article.

Credits

1971, March 4, P.L. 6, No. 2, art. XXI, § 2172, added 1991, Aug. 4, P.L. 97, No. 22, § 36, effective in 60 days.

Footnotes

1
72 P.S. § 9107.
72 P.S. § 9172, PA ST 72 P.S. § 9172
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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