Section 91.191. General applicability of tax

Latest version.

Each party to a document is jointly and severally liable for the tax imposed by this chapter, unless the party is an excluded party or the document evidences an excludable transaction.

The provisions of this § 91.191 adopted September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096.

Notation

Authority

The provisions of this § 91.191 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).

                    
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