§ 9142. Payment date and discount
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 9142
§ 9142. Payment date and discount
Inheritance tax is due at the date of the decedent's death and shall become delinquent at the expiration of nine months after the decedent's death. To the extent that the inheritance tax is paid within three months after the death of the decedent, a discount of five per cent shall be allowed.
Credits
1971, March 4, P.L. 6, No. 2, art. XXI, § 2142, added 1991, Aug. 4, P.L. 97, No. 22, § 36, effective in 60 days.
72 P.S. § 9142, PA ST 72 P.S. § 9142
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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