61 Pa. Code § 91.114 — Agents

(a) A recorder of deeds and commissioner of records is an agent for the sale of stamps to be used in paying the tax. (b) The Department may also appoint other persons as agents for the sale of stamps. (c) An agent for the sale of stamps shall affix stamps to a document, whether or not the document is to be recorded. Authority The provisions of this § 91.114 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C). Source The provisions of this § 91.114 adopted September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096. No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.