Section 258.9. Liability of transferees

(a) A transferee is liable to pay the Department’s claim when he receives property subject to the Department’s claim for which he did not pay fair market value. The transferee’s liability is limited to the difference between the fair market value of the property that was not protected and the amount of money received by the estate in exchange for the transfer, if any.

(b) When the Department’s claim is postponed, a transferee is personally liable to pay the Department’s claim if the transferee receives property subject to the Department’s claim and the transferee fails to protect the Department’s claim during the postponement period. The transferee’s liability is limited to the fair market value of the property that was not protected.

(c) The arms length sale of the decedent’s real property at fair market value by the personal representative to a party unrelated to the decedent or the personal representative shall be deemed to be supported by valuable and adequate consideration.

Notation

Cross References

This section cited in 55 Pa. Code § 258.12 (relating to administrative enforcement).