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§ 2381. Registers of wills; percentage of tax to counties

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 2. Taxes Levied by the State
Transfer Inheritance Tax
Payment of Tax in Cases of Resident Decedents
72 P.S. § 2381
§ 2381. Registers of wills; percentage of tax to counties
The registers of wills shall, immediately upon assuming office, file with the Department of Revenue the bond hereinafter required for the collection of the said tax in the case of resident decedents. The registers of wills shall pay over to the general fund of the county for the use of the county a percentage of the gross amount collected during any year, as follows: four and one-quarter per centum upon the tax collected, if such tax shall amount to a sum of two hundred thousand ($200,000) dollars or less; one and three-quarters per centum on the amounts collected in excess of two hundred thousand ($200,000) dollars and up to and including one million ($1,000,000) dollars; and one-half of one per centum on the amounts collected in excess of one million ($1,000,000) dollars.

Credits

1919, June 20, P.L. 521, art. II, § 21. Amended 1937, June 4, P.L. 1597, § 1; 1972, Dec. 6, P.L. 1459, No. 330, § 1, imd. effective; 1980, July 10, P.L. 424, No. 99, § 1, effective in 60 days; 1986, Dec. 19, P.L. 1732, No. 207, § 1, effective Jan. 1, 1988.
72 P.S. § 2381, PA ST 72 P.S. § 2381
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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