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 H. SPECIAL SITUATIONS |
Section 91.164. Quitclaim deeds
Latest version.
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A quitclaim deed is taxable upon the same basis as another deed if there is an actual conveyance of real estate. See § § 91.151 and 91.152 (relating to correctional deed; and confirmatory deed).
The provisions of this § 91.164 adopted September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096.
Notation
The provisions of this § 91.164 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).