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§ 9171. Sale by heir, devisee or fiduciary

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 XXI. Inheritance Tax (Refs & Annos)
Part IX. Collection of Tax
72 P.S. § 9171
§ 9171. Sale by heir, devisee or fiduciary
If real property subject to the lien of taxes imposed by this article is sold or exchanged or otherwise disposed of by an heir, devisee or fiduciary, and if the inheritance tax, together with interest, is paid on all property reported in the tax return, including the property sold, which property has been appraised and tax assessed, the lien of any unpaid tax imposed by this article shall cease as to the property sold.

Credits

1971, March 4, P.L. 6, No. 2, art. XXI, § 2171, added 1991, Aug. 4, P.L. 97, No. 22, § 36, effective in 60 days.
72 P.S. § 9171, PA ST 72 P.S. § 9171
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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