61 Pa. Code § 91.166

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

Section 91.166 - Life maintenance

A transfer of real estate as consideration for life maintenance is a taxable transaction. The tax base will be computed based on the value of the real estate as determined under § 91.135 (relating to judicial sales and other transactions).

61 Pa. Code § 91.166

The provisions of this § 91.166 adopted September 9, 1988, effective 9/10/1988, 18 Pa.B. 4096; amended December 14, 2007, effective 12/15/2007, 37 Pa.B. 6516.

The provisions of this § 91.166 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).