61 Pa. Code § 91.191

Current through Register Vol. 54, No.43, October 26, 2024
Section 91.191 - General applicability of tax

Each party to a document is jointly and severally liable for the tax imposed by this chapter, unless the party is an excluded party or the document evidences an excludable transaction.

61 Pa. Code § 91.191

The provisions of this §91.191 adopted September 9, 1988, effective 9/10/1988, 18 Pa.B. 4096.

The provisions of this §91.191 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).