61 Pa. Code § 91.163

Current through Register Vol. 54, No. 50, December 14, 2024

Section 91.163 - Ground rents

An instrument creating, transferring or extinguishing ground rent is taxable upon the same basis as other deeds.

61 Pa. Code § 91.163

The provisions of this § 91.163 adopted September 9, 1988, effective 9/10/1988, 18 Pa.B. 4096.

The provisions of this § 91.163 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).