61 Pa. Code § 91.203 — Declaration of acquisition

Within 30 days of its becoming an acquired real estate company, the company shall present for recording a completed declaration of acquisition with the recorder of a county in which it held real estate on the date it became an acquired real estate company. If the company fails to present a completed declaration of acquisition within 30 days after becoming an acquired company, the company may be liable for penalty. Authority The provisions of this § 91.203 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C). Source The provisions of this § 91.203 adopted September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096. Cross References This section cited in 61 Pa. Code § 91.213 (relating to declaration of acquisition). 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.