Section 91.114. Agents

Latest version.

(a) A recorder of deeds and commissioner of records is an agent for the sale of stamps to be used in paying the tax.
(b) The Department may also appoint other persons as agents for the sale of stamps.
(c) An agent for the sale of stamps shall affix stamps to a document, whether or not the document is to be recorded.

The provisions of this § 91.114 adopted September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096.

Notation

Authority

The provisions of this § 91.114 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).

                    
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