61 Pa. Code § 91.168
Current through Register Vol. 54, No. 50, December 14, 2024
If title to real estate is conveyed on the condition that the real estate be leased back to the grantor the document of conveyance is taxable and the lease is taxable if it is for a term of 30 years or more, unless the conveyance and lease are executed together as part of an excluded financing transaction under § 91.193(b)(23) (relating to excluded transactions).
61 Pa. Code § 91.168
The provisions of this § 91.168 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).
This section cited in 1 Pa. Code § 91.193 (relating to excluded transactions).