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§ 9168. Limited and future interests

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. § 9168
§ 9168. Limited and future interests
In the case of a transfer of any estate, income or interest for a term of years, for life or for other limited period, or constituting a future interest, the taxes imposed by this article, together with any interest on the tax, shall remain a lien until paid upon the entire real property by which the estate, income or interest is supported, or of which it is a part, and the lien shall be limited to the real property so transferred.

Credits

1971, March 4, P.L. 6, No. 2, art. XXI, § 2168, added 1991, Aug. 4, P.L. 97, No. 22, § 36, effective in 60 days.
72 P.S. § 9168, PA ST 72 P.S. § 9168
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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