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§ 8108-C. Failure to affix stamps

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 XI-C. Realty Transfer Tax (Refs & Annos)
72 P.S. § 8108-C
§ 8108-C. Failure to affix stamps
No document upon which tax is imposed by this article shall at any time be made the basis of any action or other legal proceeding, nor shall proof thereof be offered or received in evidence in any court of this Commonwealth, or recorded in the office of any recorder of deeds of any county of this Commonwealth, unless a documentary stamp or stamps as provided in this article have been affixed thereto.

Credits

1971, March 4, P.L. 6, No. 2, art. XI-C, § 1108-C, added 1981, May 5, P.L. 36, No. 14, § 4, imd. effective. Amended 1986, July 2, P.L. 318, No. 77, § 14, imd. effective.
72 P.S. § 8108-C, PA ST 72 P.S. § 8108-C
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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