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§ 8103-C.1. Extension of lease

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. § 8103-C.1
§ 8103-C.1. Extension of lease
In determining the term of a lease, it shall be presumed that a right or option to renew or extend a lease will be exercised if the rental charge to the lessee is fixed or if a method for calculating the rental charge is established.

Credits

1971, March 4, P.L. 6, No. 2, art. XI-C, § 1103-C.1, added 1986, July 2, P.L. 318, No. 77, § 13, imd. effective.
72 P.S. § 8103-C.1, PA ST 72 P.S. § 8103-C.1
Current through the end of the 2023 Regular Session. Some statute sections may be more current, see credits for details.
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