61 Pa. Code § 91.223
Current through Register Vol. 54, No. 50, December 14, 2024
A declaration of acquisition shall be filed in accordance with § 91.203 (relating to declaration of acquisition) with respect to family farm real estate held on the date the family farm partnership became acquired.
61 Pa. Code § 91.223
The provisions of this § 91.223 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).
This section cited in 61 Pa. Code § 91.113 (relating to imposition of tax on declarations of acquisitions).