61 Pa. Code § 91.114

Current through Register Vol. 54, No.43, October 26, 2024

Section 91.114 - Agents

(a) A recorder of deeds and commissioner of records is an agent for the sale of stamps to be used in paying the tax.

(b) The Department may also appoint other persons as agents for the sale of stamps.

(c) An agent for the sale of stamps shall affix stamps to a document, whether or not the document is to be recorded.

61 Pa. Code § 91.114

The provisions of this §91.114 adopted September 9, 1988, effective 9/10/1988, 18 Pa.B. 4096.

The provisions of this §91.114 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).