61 Pa. Code § 91.171
Current through Register Vol. 54, No. 50, December 14, 2024
Except as provided in §§ 91.152(a) and 91.193(b)(1)(i), (7), (12) and (13) (relating to confirmatory deed; and excluded transactions), any writing that satisfies the requirements of the Statute of Frauds and confirms or evidences a transfer of title to real estate that is accomplished by operation of law is taxable on the same basis as a document that effectuates a conveyance or transfer or vests title to real estate.
61 Pa. Code § 91.171
The provisions of this § 91.171 adopted under section under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).