Pennsylvania Code (Last Updated: April 5, 2016) |
Title 61. REVENUE |
PART I. Department of Revenue |
Subpart B. General Fund Revenues |
Article IV. County Collections |
Chapter 91. Realty Transfer Tax |
SubChapter B. [Reserved] |
Section 91.15. [Reserved]
Latest version.
The provisions of this § 91.15 adopted May 10, 1967; amended through March 26, 1971, effective March 27, 1971, 1 Pa.B. 1092; reserved September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096. Immediately preceding text appears at serial pages (94399) to (94400).
Notation
In a corporate dissolution, there is no realty transfer tax on the transfer of realty from the corporation to the trustees for the stockholders. Baehr Brothers v. Commonwealth, 487 Pa. 233, 409 A.2d 326, 328 (1979).