61 Pa. Code § 91.169 — Conveyances of coal, oil, natural gas or minerals

Instruments evidencing an interest in all or a fixed amount of unremoved coal, oil, natural gas or minerals in place are taxable if the interest conveyed, transferred, released, demised, vested or confirmed thereby is an estate in fee simple or approximates an estate in fee simple. Authority The provisions of this § 91.169 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C). Source The provisions of this § 91.169 adopted September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096. Cross References This section cited in 1 Pa. Code § 91.193 (relating to excluded transactions). 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.