61 Pa. Code § 91.223 — Declaration of acquisition

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. Authority The provisions of this § 91.223 issued under section 1107-C of the Tax Reform Code of 1971 (72 P.S. § 8107-C). Source The provisions of this § 91.223 adopted December 14, 2007, effective December 15, 2007, 37 Pa.B. 6516. Cross References This section cited in 61 Pa. Code § 91.113 (relating to imposition of tax on declarations of acquisitions). 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.