61 Pa. Code § 91.171 — Transfers by operation of law

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. Authority 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). Source The provisions of the § 91.171 adopted December 14, 2007, effective December 15, 2007, 37 Pa.B. 6516. 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.