§ 9139. Assessment of tax
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 9139
§ 9139. Assessment of tax
After the appraisement has been made and the allowance or disallowance of deductions determined, the inheritance tax, as affected by the court's determination of the allowance or disallowance of deductions as provided in section 2138,1 shall be assessed by the official with whom the return is required to be filed under subsection (f) of section 2136.2 The assessment, unless suspended until audit, shall be made within one month after the filing of the appraisement or determination of deductions, whichever occurs later, and, if not so made, shall be made within an additional period as the court, upon application by any party in interest, including the personal representative, shall fix.
Credits
1971, March 4, P.L. 6, No. 2, art. XXI, § 2139, added 1991, Aug. 4, P.L. 97, No. 22, § 36, effective in 60 days.
72 P.S. § 9139, PA ST 72 P.S. § 9139
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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