Revenue Code Chapter 91 - Realty Transfer Tax
CHAPTER 91. REALTY TRANSFER
TAX
Subchap. Sec.
A. [Reserved] … 91.1
B. [Reserved] … 91.11
C. [Reserved] … 91.41
D. [Reserved] … 91.81
E. GENERAL … 91.101
F. IMPOSITION OF TAX … 91.111
G. VALUATION … 91.131
H. SPECIAL SITUATIONS … 91.151
I. EXCLUDED PARTIES AND TRANSACTIONS … 91.191
J. REAL ESTATE COMPANY … 91.201
K. FAMILY FARM CORPORATION … 91.211
L. CREDITS AGAINST TAX … 91.231
Authority
The provisions of this Chapter 91 issued under The Fiscal Code (72 P. S. § § 1—
1867); and The Realty Transfer Tax Act (72 P. S. § § 3283—3292), unless otherwise
noted.
Source
The provisions of this Chapter 91 adopted May 10, 1967; amended through March 26,
1971, effective March 27, 1971, 1 Pa.B. 1092, unless otherwise noted.
Subchapter A. [Reserved]
Source
The provisions of this Subchapter A 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
(81512), (35956) to (35958) and (81513) to (81514). empty
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