Section 91.213. Declaration of acquisition

Latest version.

A declaration of acquisition shall be filed in accordance with § 91.203 (relating to declaration of acquisition) with respect to family farm realty held on the date the family farm corporation became acquired.

The provisions of this § 91.213 adopted September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096.

Notation

Authority

The provisions of this § 91.213 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).

                    
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