§ 9137. Appraisement
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 9137
§ 9137. Appraisement
The department shall have supervision over, and make or cause to be made, fair and conscionable appraisements of property the transfer of which is subject to tax under this article. The appraisement, unless suspended until audit, shall be made within six months after the return has been filed and, if not so made, shall be made within an additional period as the court, upon application of any party in interest, including the personal representative, shall fix.
Credits
1971, March 4, P.L. 6, No. 2, art. XXI, § 2137, added 1991, Aug. 4, P.L. 97, No. 22, § 36, effective in 60 days.
72 P.S. § 9137, PA ST 72 P.S. § 9137
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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